diff --git a/fs/mount.h b/fs/mount.h
index 0a2d1458681f..6740a6215529 100644
--- a/fs/mount.h
+++ b/fs/mount.h
@@ -55,7 +55,6 @@ struct mount {
 	int mnt_id;			/* mount identifier */
 	int mnt_group_id;		/* peer group identifier */
 	int mnt_expiry_mark;		/* true if marked for expiry */
-	int mnt_pinned;
 	struct hlist_head mnt_pins;
 	struct path mnt_ex_mountpoint;
 };
diff --git a/fs/namespace.c b/fs/namespace.c
index 0e4ce51c5277..65af9d0e0d67 100644
--- a/fs/namespace.c
+++ b/fs/namespace.c
@@ -937,7 +937,6 @@ static struct mount *clone_mnt(struct mount *old, struct dentry *root,
 
 static void mntput_no_expire(struct mount *mnt)
 {
-put_again:
 	rcu_read_lock();
 	mnt_add_count(mnt, -1);
 	if (likely(mnt->mnt_ns)) { /* shouldn't be the last one */
@@ -950,14 +949,6 @@ put_again:
 		unlock_mount_hash();
 		return;
 	}
-	if (unlikely(mnt->mnt_pinned)) {
-		mnt_add_count(mnt, mnt->mnt_pinned + 1);
-		mnt->mnt_pinned = 0;
-		rcu_read_unlock();
-		unlock_mount_hash();
-		mnt_pin_kill(mnt);
-		goto put_again;
-	}
 	if (unlikely(mnt->mnt.mnt_flags & MNT_DOOMED)) {
 		rcu_read_unlock();
 		unlock_mount_hash();
@@ -980,6 +971,8 @@ put_again:
 	 * so mnt_get_writers() below is safe.
 	 */
 	WARN_ON(mnt_get_writers(mnt));
+	if (unlikely(mnt->mnt_pins.first))
+		mnt_pin_kill(mnt);
 	fsnotify_vfsmount_delete(&mnt->mnt);
 	dput(mnt->mnt.mnt_root);
 	deactivate_super(mnt->mnt.mnt_sb);
@@ -1007,25 +1000,15 @@ struct vfsmount *mntget(struct vfsmount *mnt)
 }
 EXPORT_SYMBOL(mntget);
 
-void mnt_pin(struct vfsmount *mnt)
+struct vfsmount *mnt_clone_internal(struct path *path)
 {
-	lock_mount_hash();
-	real_mount(mnt)->mnt_pinned++;
-	unlock_mount_hash();
+	struct mount *p;
+	p = clone_mnt(real_mount(path->mnt), path->dentry, CL_PRIVATE);
+	if (IS_ERR(p))
+		return ERR_CAST(p);
+	p->mnt.mnt_flags |= MNT_INTERNAL;
+	return &p->mnt;
 }
-EXPORT_SYMBOL(mnt_pin);
-
-void mnt_unpin(struct vfsmount *m)
-{
-	struct mount *mnt = real_mount(m);
-	lock_mount_hash();
-	if (mnt->mnt_pinned) {
-		mnt_add_count(mnt, 1);
-		mnt->mnt_pinned--;
-	}
-	unlock_mount_hash();
-}
-EXPORT_SYMBOL(mnt_unpin);
 
 static inline void mangle(struct seq_file *m, const char *s)
 {
diff --git a/include/linux/mount.h b/include/linux/mount.h
index 839bac270904..864b120c1345 100644
--- a/include/linux/mount.h
+++ b/include/linux/mount.h
@@ -62,6 +62,7 @@ struct vfsmount {
 };
 
 struct file; /* forward dec */
+struct path;
 
 extern int mnt_want_write(struct vfsmount *mnt);
 extern int mnt_want_write_file(struct file *file);
@@ -70,8 +71,7 @@ extern void mnt_drop_write(struct vfsmount *mnt);
 extern void mnt_drop_write_file(struct file *file);
 extern void mntput(struct vfsmount *mnt);
 extern struct vfsmount *mntget(struct vfsmount *mnt);
-extern void mnt_pin(struct vfsmount *mnt);
-extern void mnt_unpin(struct vfsmount *mnt);
+extern struct vfsmount *mnt_clone_internal(struct path *path);
 extern int __mnt_is_readonly(struct vfsmount *mnt);
 
 struct file_system_type;
diff --git a/kernel/acct.c b/kernel/acct.c
index a7993a6cb604..2e6cf818021d 100644
--- a/kernel/acct.c
+++ b/kernel/acct.c
@@ -154,7 +154,6 @@ static void close_work(struct work_struct *work)
 {
 	struct bsd_acct_struct *acct = container_of(work, struct bsd_acct_struct, work);
 	struct file *file = acct->file;
-	mnt_unpin(file->f_path.mnt);
 	if (file->f_op->flush)
 		file->f_op->flush(file, NULL);
 	__fput_sync(file);
@@ -196,9 +195,10 @@ static void acct_pin_kill(struct fs_pin *pin)
 static int acct_on(struct filename *pathname)
 {
 	struct file *file;
-	struct vfsmount *mnt;
+	struct vfsmount *mnt, *internal;
 	struct pid_namespace *ns = task_active_pid_ns(current);
 	struct bsd_acct_struct *acct, *old;
+	int err;
 
 	acct = kzalloc(sizeof(struct bsd_acct_struct), GFP_KERNEL);
 	if (!acct)
@@ -222,6 +222,21 @@ static int acct_on(struct filename *pathname)
 		filp_close(file, NULL);
 		return -EIO;
 	}
+	internal = mnt_clone_internal(&file->f_path);
+	if (IS_ERR(internal)) {
+		kfree(acct);
+		filp_close(file, NULL);
+		return PTR_ERR(internal);
+	}
+	err = mnt_want_write(internal);
+	if (err) {
+		mntput(internal);
+		kfree(acct);
+		filp_close(file, NULL);
+		return err;
+	}
+	mnt = file->f_path.mnt;
+	file->f_path.mnt = internal;
 
 	atomic_long_set(&acct->pin.count, 1);
 	acct->pin.kill = acct_pin_kill;
@@ -229,8 +244,6 @@ static int acct_on(struct filename *pathname)
 	acct->needcheck = jiffies;
 	acct->ns = ns;
 	mutex_init(&acct->lock);
-	mnt = file->f_path.mnt;
-	mnt_pin(mnt);
 	mutex_lock_nested(&acct->lock, 1);	/* nobody has seen it yet */
 	pin_insert(&acct->pin, mnt);
 
@@ -240,7 +253,8 @@ static int acct_on(struct filename *pathname)
 	else
 		ns->bacct = acct;
 	mutex_unlock(&acct->lock);
-	mntput(mnt); /* it's pinned, now give up active reference */
+	mnt_drop_write(mnt);
+	mntput(mnt);
 	return 0;
 }