| 会计信息质量检查:十年回顾 |
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| 引用本文： | 郜进兴,林启云,吴溪.会计信息质量检查:十年回顾[J].会计研究,2009(1). |
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| 作者姓名： | 郜进兴 林启云 吴溪 |
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| 作者单位： | 1. 财政部监督检查局,100820
2. 中央财经大学会计学院,100081 |
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| 基金项目： | 财政部重点会计科研课题 |
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| 摘 要： | 本文较为系统地回顾了1999年以来国家财政部门开展会计信息质量检查的工作组织、检查结论与发现以及处理处罚情况。分析表明,十年来的会计信息质量检查对维护和推进我国会计准则和制度的执行、不断提高会计信息质量发挥出重大作用,构成了我国会计监管体系中不可或缺的组成部分。
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| 关 键 词： | 会计监管 会计信息质量检查 会计信息质量检查公告 回顾 |
MOF Inspection Program of Accounting Information Quality:The First Decade |
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| Gao Jinxing et al..MOF Inspection Program of Accounting Information Quality:The First Decade[J].Accounting Research,2009(1). |
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| Authors: | Gao Jinxing |
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| Abstract: | This paper reviews the Inspection Program of Accounting Information Quality(IPAIQ)carried out by the Ministry of Finance(MOF)since 1999 up to 2008,including the IPAIQ's organization,major findings and assessments,and enforcement actions.Our review shows that the IPAIQ during its first decade has played a significant role in maintaining and improving the implementation of Chinese accounting standards,and enhancing the quality of accounting information in China.We conclude that the IPAIQ has been an integral ... |
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