| 论政府会计监管 |
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| 引用本文： | 徐光友.论政府会计监管[J].财会通讯,2007(6). |
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| 作者姓名： | 徐光友 |
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| 作者单位： | 成都信息工程学院 四川成都 |
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| 摘 要： | 本文以会计监管的背景及含义为基点,系统论述了有关政府会计监管的主体、对象、范围等基本问题,对政府会计监管所具有的优点和缺陷,从经济学角度进行了理论分析与研究,并对政府会计监管的适度性难点问题做了初步的探讨,以期为政府会计监管提供参考。
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| 关 键 词： | 政府会计监管 会计监管 会计信息 适度性分析 |
Research on Governmental Accounting Supervision |
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| Xu Guangyou.Research on Governmental Accounting Supervision[J].Communication of Finance and Accounting,2007(6). |
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| Authors: | Xu Guangyou |
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| Abstract: | The paper discusses the subjects,objects and scope of governmental accounting supervision,based on the background and meaning of accounting supervision.The advantages and disadvantages of governmental accounting supervision are analyzed in detail from the economics angle.The paper also discusses governmental accounting supervision in an elementary theory,and hopes that it can provide references for the govermental accounting supervision. |
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| Keywords: | Governmental accounting supervision Accounting supervision Accounting information Moderation |
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