摘要
本文较为系统地回顾了1999年以来国家财政部门开展会计信息质量检查的工作组织、检查结论与发现以及处理处罚情况。分析表明,十年来的会计信息质量检查对维护和推进我国会计准则和制度的执行、不断提高会计信息质量发挥出重大作用,构成了我国会计监管体系中不可或缺的组成部分。
This paper reviews the Inspection Program of Accounting Information Quality(IPAIQ)carried out by the Ministry of Finance(MOF)since 1999 up to 2008,including the IPAIQ's organization,major findings and assessments,and enforcement actions.Our review shows that the IPAIQ during its first decade has played a significant role in maintaining and improving the implementation of Chinese accounting standards,and enhancing the quality of accounting information in China.We conclude that the IPAIQ has been an integral part of the accounting regulation system in China.
出处
《会计研究》
CSSCI
北大核心
2009年第1期27-35,共9页
Accounting Research
基金
财政部重点会计科研课题"会计监管与反腐败机制建设研究"(项目批准号2008KJA01)的阶段性成果
