论政府会计监管  

Research on Governmental Accounting Supervision

作　　者：徐光友[1] 

机构地区：[1]成都信息工程学院,四川成都610103

出　　处：《财会通讯（学术版）》2007年第6期119-122,共4页Communication of Finance and Accounting

摘　　要：本文以会计监管的背景及含义为基点,系统论述了有关政府会计监管的主体、对象、范围等基本问题,对政府会计监管所具有的优点和缺陷,从经济学角度进行了理论分析与研究,并对政府会计监管的适度性难点问题做了初步的探讨,以期为政府会计监管提供参考。The paper discusses the subjects,objects and scope of governmental accounting supervision,based on the background and meaning of accounting supervision.The advantages and disadvantages of governmental accounting supervision are analyzed in detail from the economics angle.The paper also discusses governmental accounting supervision in an elementary theory,and hopes that it can provide references for the govermental accounting supervision.

关 键 词：政府会计监管 会计监管 会计信息 适度性分析 

分 类 号：F810.6[经济管理—财政学]