试论"账簿监管  

On Book Control

作　　者：张秀英[1] 

机构地区：[1]常熟高等专科学校管理工程系,江苏常熟215500

出　　处：《常熟高专学报》2002年第4期117-118,共2页Journal of Changshu College

摘　　要：为治理会计信息失真,各省市正在积极探索会计监管新思路,全面实施会计账簿监管工作。本文对账簿监管进行了理性分析,认为不能过份夸大"账簿监管"的作用,指出"账簿监管"在彻底根治会计信息失真方面略显乏力。建议各级财政部门进一步扩大"账簿监管"的范围。In order to diminish the distortion of accounting information, some innovations of the Book Control has been carried out in Shanxi and Shanyang etc. Through a rational analysis on the direction of the Book Control, the author thought that the effect of the Book Control should not be over emphasized, and practically it could not fully give effect to diminishing the distortion of accounting information. So the ramge of Book control should be extended. 

关 键 词：帐簿监管 理性分析 会计信息失真 会计法 依法建帐 会计监督 

分 类 号：F231.6[经济管理—会计学]