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| 会计监督弱化理性思考下的多元举措 | |
| 引用本文： | 任宝玲,张宗民,陈靠伟. 会计监督弱化理性思考下的多元举措[J]. 陕西青年管理干部学院学报, 2008, 0(4): 39-42 |
| 作者姓名： | 任宝玲 张宗民 陈靠伟 |
| 作者单位： | 1. 陕西省宝鸡峡管理局,陕西,咸阳,712000 2. 杨凌职业技术学院,陕西,杨凌,712100 3. 杨凌示范区建设工程质量安全监督站,陕西,杨凌,712100 |
| 摘 要： | 进入21世纪以后,全球会计行业面临着前所未有的诚信危机,会计质量低下困扰着世界各国会计界,究其原因主要是会计信息脱离了有效的会计监督,而科学有效的会计监督是治理会计信息低下的关键。本文在会计监督弱化理性思考基础上提出了多元治理对策。 |
| 关 键 词： | 会计职能 会计监督 内部控制 治理对策 |
Countermeasures for Strengthening Accounting Supervision |
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| REN Bao-ling,ZHANG Zong-min,CHEN Kao-wei. Countermeasures for Strengthening Accounting Supervision[J]. Journal of Shaanxi Institute of Junior Managerial Personnel, 2008, 0(4): 39-42 | |
| Authors: | REN Bao-ling ZHANG Zong-min CHEN Kao-wei |
| Affiliation: | REN Bao - ling, ZHANG Zong - min , CHEN Kao - wei (1. Financial Affairs Administration Office of Baoji Gorge, Xianyang, Shaanxi 712000, China;2. Economics and Trade Department of Yangling Vocational and Technical College,Yangling, Shaanxi 712100, China; 3. Quality and Safety Supervision Station of Construction and Engineering, Yangling Demonstration Zone of High - tech Agriculture, Yangling, Shaanxi 712100, China) |
| Abstract: | After entering the 21st century,the accounting industry faces the trust crisis,the poor quality of accounting harasses the world accounting circle.The main cause of this is that the accounting information is out of supervision,moreover the effective accounting supervision is the key to the improvement of accounting information.The paper puts forward countermeasures to enhance accounting supervision. |
| Keywords: | accounting function accounting supervision interior control countermeasure |
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