This paper analyzes the reason and the significance that the whole society participates in accountant intendance and points out the remained problems and puts forward the approcaches and suggestions.

• 在分析了全社会参与会计监督的原因、意义的基础上，指出了当前全社会参与会计监督中存在的问题，提出了实施全社会参与会计监督的途径及建议。