摘要
本文从当前会计信息严重失真的现实入手,分析了实行会计监管的现实必要性及我国注册会计师行业监管中存在的问题和原因,提出构建以政府为主导的会计独立监管模式,并建立责任追究制度的策略性建议。
Based on the reality of the serious distortion of current accounting information,I find the necessity of practising accounting supervision ,and analyze problems and causes of supervision in the field of registered accounting.Futher more I put up with separate surpervisory mode in the role of government and provide strategic suggestion of building dutyinvestigated system.
出处
《华东经济管理》
2003年第2期143-144,共2页
East China Economic Management
