The 34-year-old missed the final game of the 2013 campaign after injuring his back in his side's win over the Washington Redskins, which required off-season surgery for the second year in a row.
"Miles ahead of last year," Romo told the Dallas Morning News. "I don't think they're comparable.
"I think last year I was just starting around this point so this year I've had whatever months to kind of get myself into feeling like I can go.
"Now it's going to be more perfecting as opposed to just trying to hammer everything out in four weeks, three weeks."
Romo threw for 3,828 yards and 31 touchdowns during the 2013 campaign.