我国会计监管模式研究  

作　　者：濮敏[1] 

机构地区：[1]苏州大学,江苏苏州215000

出　　处：《对外经贸》2011年第12期154-155,共2页FOREIGN ECONOMIC RELATIONS & TRADE

摘　　要：会计信息作为一种重要的社会资源,在促进社会资源优化配置、加强企业经营管理和为国家宏观调控服务等方面发挥着重要的作用。然而这种作用发挥得如何则取决于会计信息质量的高低。一个合理的会计监管模式是会计信息质量保证的主要因素。从会计监管主体、客体、标准以及责任等分析中来看,应健全我国会计监管体系,构建合理的会计监管模式,以减少会计信息失真,保证会计市场、资本市场的运作。Accounting information as an important social resource has played an important role in the promotion of optimal aLlo- cation of social resources, strengthening enterpri.se management and services for the state macro - control . How to play this role, however, depends on the quality of accounting information. A reasonable mode of accounting regulation is a major factor that guarantees the quality of accounting information. This paper analyzes the accounting regulatory body, the object, standards and responsibilities to view how to improve our regulatory system, to construct a reasonable model of accounting regulation, to reduce the distortion of accounting information, to ensure the operations of the accounting market and capital market.

关 键 词：政府监管 会计监管模式 会计信息质量 

分 类 号：E232.5[军事—军事理论]