| 提高会计中介机构监管成效的研究 |
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| 引用本文： | 丁琦,王广亮. 提高会计中介机构监管成效的研究[J]. 商业研究, 2006, 0(8): 88-91 |
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| 作者姓名： | 丁琦 王广亮 |
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| 作者单位： | 哈尔滨工业大学,管理学院,黑龙江,哈尔滨,150001 |
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| 摘 要： | 会计中介机构的监管包括行业监管、政府监管、市场监管和立法监管等几个方面。针对当前会计中介机构监管中存在的问题,要提高会计中介机构的监管成效,应从行业监管模式、审计业务委托模式、公司治理模式、审计技术模式和民事法律惩罚机制等多方面入手,进行系统整治。会计中介机构监管的重心是独立性,监管过程应具有层次性和协调性,监管的思路是系统性。
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| 关 键 词： | 会计中介机构 监管 成效 |
| 文章编号： | 1001-148X(2006)08-0088-03 |
| 收稿时间： | 2005-06-29 |
| 修稿时间： | 2005-06-29 |
The Improvement of Supervision Effect of Accounting Intermediary Organizations |
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| DING Qi,WANG Guang-liang. The Improvement of Supervision Effect of Accounting Intermediary Organizations[J]. Commercial Research, 2006, 0(8): 88-91 |
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| Authors: | DING Qi WANG Guang-liang |
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| Affiliation: | School of Management, Harbin Institute of Technology, Harbin, Heilongjiang 150001, China |
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| Abstract: | The supervision of accounting intermediary organizations includes industrial supervision,government supervision,market supervision and law supervision.The paper suggests that China should reform the model of industry supervision,auditing business commission,corporation governance,auditing technique and the mechanism of civil law penalty in order to increase supervision result of intermediary organizations.This course should be provided with administrative levels,coordination systematic implementation. |
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| Keywords: | accounting intermediary organization supervising effect |
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