| 加强会计监督,提高会计信息质量 |
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| 引用本文： | 陈晓东. 加强会计监督,提高会计信息质量[J]. 湖南涉外经济学院学报, 2006, 0(3) |
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| 作者姓名： | 陈晓东 |
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| 作者单位： | 湖南中兴正信会计事务所 湖南长沙410005 |
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| 摘 要： | 会计监督职能的弱化,有其主客观上的原因。要强化会计监督职能,应改变会计人员的双重身份;加强企业自律;加强法制建设,健全以注册会计师为核心的社会监督体系;根治官场腐败。
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| 关 键 词： | 会计监督 会计信息 质量 |
Furthering Accounting Supervision to Enhance Accounting Information Quality |
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| CHEN Xiao-dong. Furthering Accounting Supervision to Enhance Accounting Information Quality[J]. , 2006, 0(3) |
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| Authors: | CHEN Xiao-dong |
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| Abstract: | There lies subjective reasons which leads to the weakness of accounting supervision authority.In order to strengthen the authority of accounting supervision, we should shift dual position of accountants, strengthen enterprise self-discipline, further the construction of legal institution and cure the governmental corruption. |
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| Keywords: | accounting supervision accounting information quality |
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