| 论新会计准则与宏观会计监督 |
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| 引用本文： | 课题组. 论新会计准则与宏观会计监督[J]. 河北经贸大学学报, 2007, 28(4): 71-77 |
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| 作者姓名： | 课题组 |
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| 作者单位： | 河北经贸大学,会计学院,河北,石家庄,050061 |
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| 摘 要： | 国家宏观监督对上市公司会计信息监督的内容包括:对公允价值运用的监督、资产减值准备和防范利润操纵的监督、资产真实性的监督等。根据我国宏观会计监督的现状,研究表明:建立高级别的专职的会计监管机构;更新观念,变服务型会计工作管理为法制型会计监督;尽快完善会计监督法规体系的对策,能使宏观监督对新准则的贯彻执行起到了保驾护航的作用。
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| 关 键 词： | 新会计准则 会计信息质量 宏观会计监督 |
| 文章编号： | 1007-2101（2007）04-0070-07 |
| 修稿时间： | 2007-06-04 |
New Accounting Standards and Macro Accounting Supervision |
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| Project Group. New Accounting Standards and Macro Accounting Supervision[J]. Journal Of Hebei University Of Economics and Trade, 2007, 28(4): 71-77 |
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| Authors: | Project Group |
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| Abstract: | The state macro supervision of accounting information in listed companies includes: use of fair value,preparation and prevention of asset depreciation,profit manipulation,truthfulness of asset.Based on the current status of macro accounting supervision in China,the study shows that in order that macro supervision can guard the implementation of the new Accounting Standards,we shall take such countermeasures as establishing senior specialized accounting supervision institution,transforming service-type accounting management into legal-type accounting supervision by upgrading concepts,and improving legal system concerning accounting supervision. |
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| Keywords: | new Accounting Standards quality of accounting information macro accounting |
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