摘要
当前会计监督乏力 ,导致会计秩序混乱、会计信息失真的根本原因 ,在于现行会计法律制度设计有背于会计运行与监督的内在规律 ,修改《会计法》必须立足于中国特色市场经济的实际 ,以财政监控为中心健全会计监督体制 ,同时严格界定会计法律责任制 。
At present because of lack of force by accounting supervision,leads to the disorder of accounting and not true to life of accounting information the basic reason lies in the design of accounting law system now available disobey the inner law of the operation and supervision of accounting, amend 《accounting law》 must keep foodhold of the reality of market economy with Chinese character;take public finance supervision and comtrol as the centre to perfect accounting supervisory system,at the same time we have to define the responsibility system of accounting law,in order to strengthen accounting supervision provide effective macro management and dependence for finding out who is to blame when some one disobey the law.
出处
《山西财经大学学报》
北大核心
2000年第3期106-109,共4页
Journal of Shanxi University of Finance and Economics
关键词
会计监管
信息失真
财政监控
会计责任
accountiny supervision
information lose truth
finance supervision and control
accounting responsibility
