The in-process supervision mechanism refers to putting forward suggestions and summaries on the problems that have occurred in time during the daily accounting work, so that the relevant departments can take effective measures, adjust and effectively promote economic activities, and carry out according to the predetermined objectives and requirements. By appointing accountants to enterprises and so on, we can reduce the inconsistency between the interests of owners and managers caused by information asymmetry, and promote managers to deviate from the interests of owners.