规范会计行为 改善审计环境  

On the Regulation of Accounting Behaviors and the Betterment of Auditing Environment

作　　者：李勇[1] 

机构地区：[1]财政部

出　　处：《中央财经大学学报》2002年第1期10-13,29,共5页Journal of Central University of Finance & Economics

摘　　要：本文系统论述了如何规范我国的会计工作 ,分别讨论了与之相关的几对重要观念 ,包括会计工作的国家监督与社会监督、内部监督与社会监督、会计责任与审计责任等。明确上述观念对加强我国会计工作的规范与监管 。This article comprehensively discusses how to regulate the accounting work, by means of comparing several pairs of counterpart concepts related. Specifically, the author analyzes relationships among the governmental supervision, the social monitorship and internal control. The accounting responsibility and the auditor's responsibility are emphatically discerned. A clear understanding of concepts discussed above will facilitate the regulatory work, better auditing environment, and improve the audit quality.

关 键 词：会计行为 规范 审计环境 会计工作 中国 

分 类 号：F233[经济管理—会计学]