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完善我国会计监管模式研究
引用本文:许颖,苏英健. 完善我国会计监管模式研究[J]. 经济研究导刊, 2009, 0(11): 169-170
作者姓名:许颖  苏英健
作者单位:哈尔滨商业大学,会计学院,哈尔滨,150028
摘    要:从我国目前的会计信息质量上看,我国对会计信息监管的效果不是很理想,必须有效解决会计信息失真问题.加强对会计信息的监督和管理。研究上市公司会计监管有利于防止公司操纵会计信息生成以及披露,督促注册会计师诚信执业,从而保护投资者利益,维护资本市场健康运行。

关 键 词:监管  会计监管  监管模式

The research in the improving of accounting model in china
XU Ying,SU Ying-jian. The research in the improving of accounting model in china[J]. Economic Research Guide, 2009, 0(11): 169-170
Authors:XU Ying  SU Ying-jian
Affiliation:Accountant College;Harbin Commerce University;Harbin 150028;China
Abstract:From China's point of viewthe quality of accounting information,accounting information on our monitoring results are not ideal,we must effectively address the problem of distortion of accounting information and strengthen the supervision of accounting information and management.Research on Public Company Accounting Oversight will help the company to prevent the manipulation of accounting information generated,as well as disclosure of Certified Public Accountants urged to practice good faith in order to prot...
Keywords:monitoring  accounting oversight  accounting regulation  
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