摘要
文章首先从会计信息失真案的不断发生,特别是新会计准则实施后将给会计监管带来的严峻挑战提出了加强会计监管的必要性,然后针对我国会计监管存在的问题提出了加强会计监管的具体措施,其目的就是为了规范会计行为,加强单位财务管理,提高经济效益。
Lack of accounting information authenticity,especially after the revised accounting law released in 2001,which brings more challenges on how to enforce the accounting supervision.It comes up with some suggestions about it in order to enhance financial management as well as ensure the behavior of accounting running orderly and make more benefit.
出处
《南华大学学报（社会科学版）》
2007年第5期46-48,共3页
Journal of University of South China(Social Science Edition)
关键词
会计监管
问题
对策
accounting supervision
issues
countermeasures
