会计监管模式研究

市场经济的建立、完善,标志着一个国家或地区经济发展程度。市场经济是一种信息经济,资源充分流动和合理的配置都需要充分的信息资源来作保障,而"会计信息市场的失灵"却严重影响了市场经济的健康运行,特别是我国近年来经济生活中出现了会计信息的严重失真,会计工作秩序混乱等现象,困扰了社会主义市场经济的健康发展,会计监管问题引起了人们的高度重视。

The Pattern Study of Accounting Monitoring

The establishing and improving of market economy indicates the development degree of a country or an area.Market economy is a kind of information economy,and information is demanded as support for full flow and rational distribution of resources.But"the ineffectiveness of accounting infor- mation market"has negative influence on the healthy operation of market economy.Such phenomena as inaccuracy of accounting information and the disordered accounting work have perplexed the healthy growth of the socialist market economy.Thus the monitoring of accounting should be conducted.