影响会计准则执行质量的因素分析  

Factor Analysis of Affecting Accounting Principle Implementing Quality

作　　者：杨雅棋[1] 董婷婷[1] 

机构地区：[1]东北农业大学经济管理学院,哈尔滨150008

出　　处：《价值工程》2010年第6期6-6,共1页Value Engineering

摘　　要：如果没有协调的制度环境,再完善的会计准则也无法顺利地运作实施。因此,探讨了影响会计准则执行质量的因素有着重要的现实意义,本文主要从制度环境、公司治理结构及内部控制制度、会计人员素质和外部会计监管四个方面进行分析。If there is no coordinated system environment, accounting standards can not successfully implemented. Therefore, discussing the impact of the quality factors of the implementation of accounting standards has an important practical significance, this article analyzes the system from four aspects of the institutional environment, corporate governance and internal control system, the quality of accountants and external accounting supervision.

关 键 词：会计监管 会计准则 人员素质 

分 类 号：F23[经济管理—会计学]