| 我国会计监管面临的挑战与体系重构 |
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| 引用本文： | 程安林. 我国会计监管面临的挑战与体系重构[J]. 经济经纬, 2003, 0(6): 82-84 |
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| 作者姓名： | 程安林 |
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| 作者单位： | 西安交通大学,会计学院,陕西,西安,710061 |
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| 摘 要： | 开放会计市场必将对会计监管带来强大的冲击和挑战,我国传统的会计监管已经不能适应新的形势。面对加入WTO和会计市场全球化的形势,要提高我国会计监管效率,就必须进行监管创新。构建网络型的会计监管体系已势在必行。
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| 关 键 词： | 会计监管 监管创新 监管体系 |
| 文章编号： | 1006-1096(2003)06-0082-03 |
| 修稿时间： | 2003-09-04 |
Challenges and Innovations of Chinese Accounting Supervision |
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| CHENG An-lin. Challenges and Innovations of Chinese Accounting Supervision[J]. Economic Survey, 2003, 0(6): 82-84 |
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| Authors: | CHENG An-lin |
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| Abstract: | It s a challenge to open the accounting market. The traditional supervision system will not be suitable for the new situation. With the entry of the WTO, we should make innovation in accounting supervision system so as to answer the new challenges, and the construction of a web-based supervision system might be a choice. |
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| Keywords: | accounting supervision supervision innovation supervision system |
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