摘要
会计监管体制是决定会计信息质量的关键因素。本文从探讨会计监管的基本理论和国外会计监管模式入手,分析了我国会计监管体制存在的问题及其产生的原因,并相应地对会计监管体制的改革选择进行了有益地探索。
Accounting supervision mechanism is one of the key factors determining the quality of accounting information. This paper started with the basic theory of accounting supervision and accounting supervision modes in foreign countries,analyzed the problems of accounting supervision in China and the reasons behind them,and probed into the reforms and improvement of accounting supervision mechanism in our eountry.
出处
《山东教育学院学报》
2006年第5期143-147,共5页
Journal of Shandong Education Institute
关键词
会计监管
体制分析
体制选择
探析
accounting supervision
mechanism analysis
mechanism reform
probing and analysis
