摘要
现代企业制度下,我国还存在会计造假,会计信息失真情况十分严重。因此,要强化会计监督就要加快法律体系建设,建立和完善企业内部会计监督机制,明确会计责任主体,建立企业会计信息质量保护体系,培养高素质的会计人才,同时要加强外部监督。
In modem enterprises system, there are still false accounting reports in China, which make the accounting informarion deformed. We shoule strengthen the accounting supervision in the enterprises and set up perfect law system. We should also make the main body of accounting clear. Measures should be taken to establish the system which can maintain the quality of accounting information and train high - calibre accountants. Meanwhile, accounting supervision from out of enterprises should be strengthened.
关键词
市场经济
会计造假
会计信息
会计监督
market economy
accounting forging
accounting information
accounting supervision
