摘要
实践证明,新会计准则的实施在总体上是顺利的。但与旧准则体系相比,新会计准则尤其是涉及公允价值引入的多项会计准则的内容变化很大,且操作性较差,给企业和会计人员提供了更多的"机会"。这种变化对目前会计监督体系提出了严峻挑战。为此,本文提出了更新监督理念、优化会计监督模式、转变监督重点、创新监督方式、整合人力资源等建议。
As practice proves, the implementation of new accounting standard is in a general way smooth, but compared with the old one, there are some changes and furthermore, operation is poor, thus bringing about more ＂opportunities＂ to enterprises and accountants. The changes pose grim challenges to the accounting supervision system. For this reason, this paper puts forward new supervision ideas, optimizing aeeounting supervision pattern, changing supervision points, innovating supervision way, integrating human resources and so on.
出处
《河北学刊》
CSSCI
北大核心
2009年第5期141-143,共3页
Hebei Academic Journal
关键词
会计监督
新会计准则
信息质量
accounting supervision
new accounting standard
information quality
