对网络环境下我国会计信息质量监管的理论与方法的思考

"我国在网络环境下应该建立一个由企业内部、社会和国家组成的三位一体的会计信息质量监管体系,这个体系应该是首尾一致、不可分割的整体".会计信息质量的单位内部监管、社会监管、国家监管三者之间的联系为:单位内部监管是基础,是对会计信息生成的直接监督,应该突出内部控制、内部约束机制的健全并且强化单位负责人的会计责任和对会计人员的职业道德约束;社会监管是持第三立场的注册会计师及其事务所对会计信息质量的辅助监督,社会监管必须以内部监管为基础,必须体现社会公众的意志;国家监管是以财政部门为主体,并且体现国家意志的一种政府监督,这种监督是对内部监管和社会监管的再监督.三者之间是一个完整的体系,不可分割.

Theory and Method Adopted in China''''s Accounting Information Quality Control under Network Circumstances

A three-in-one accounting information quality control system, consisting of corporation, society and state, should be established in China. This system should be an inseparable whole. The correlation among interior supervision, social supervision and state supervision can be described as follows. As the base, interior supervision is used directly used to the generation of accounting information, with the emphasis laid on the improvement of interior control and the binding mechanism, and with the reinforcement of the fiscal duty of unit leaders and professional ethics restraint to accountants. Social supervision is an auxiliary one carried out by certified public accountants and their accounting firms taking the third stand. The state supervision, with Ministry of Finance as the main player, is a governmental one embodying the will of the nation, and it can be regarded as the re-supervision over the previous two.