| 我国会计监管存在的问题及对策 |
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| 引用本文： | 李玉英,杨海瑛.我国会计监管存在的问题及对策[J].长春金融高等专科学校学报,2011(3):30-32. |
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| 作者姓名： | 李玉英 杨海瑛 |
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| 作者单位： | 长春金融高等专科学校会计系,吉林长春,130028;中国农业银行吉林省分行财务会计部,吉林长春,130051 |
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| 摘 要： | 随着经济全球化速度的加快,当代中国在不断地进行市场经济制度的国际趋同。其中会计作为经济的语言,也在依照国际先进经验不断地完善和改革。分析中国会计监管体系的发展历程及会计监管体制的现状和存在的问题,可以更好地对我国会计监管的改革提出建议和方案,使我国会计监管体制更加完善和健全,达到确保资源优化配置、市场经济良好运行的目的。
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| 关 键 词： | 会计监管 注册会计师 内部控制制度 |
The Problem and Strategy of the Supervision of Accounting in China |
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| LI Yu-ying,YANG Hai-ying.The Problem and Strategy of the Supervision of Accounting in China[J].Journal of Changchun Finance College,2011(3):30-32. |
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| Authors: | LI Yu-ying YANG Hai-ying |
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| Institution: | LI Yu-ying,YANG Hai-ying(1.Department of Accountant,Changchun Finance College,Changchun 130028,China,2.Department of Accounting,Jilin Branch of Agricultural Bank of China,Changchun 130051,China) |
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| Abstract: | In contemporary China,the Chinese market economic system is in the process of the international convergence along with the rapid development of economic globalization.As the language of economic,the accounting reform was carried out according to international advanced experience and continuous improvements.This paper mainly analyses the Chinese development course of accounting supervision system actuality and existed problems and put forward to suggestions and solutions so that Chinese accounting supervisio... |
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| Keywords: | accounting supervision certified public accountant internal control system |
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