文化自信视角下新中国会计监督制度研究  

Research on New Accounting Supervision System in China from the Perspective of Cultural Self-confidence

作　　者：宣飞雨 XUAN Fei-yu

机构地区：[1]上海工程技术大学管理学院,上海200000

出　　处：《安徽职业技术学院学报》2022年第1期52-55,共4页Journal of Anhui Vocational & Technical College

摘　　要：文章分析了我国会计监督制度的发展现状,指出其存在缺乏自信、对西方财会准则文化过度推崇等问题,结合西方会计监管的弊端,阐述了缺乏会计文化自信所导致的严重后果。最后从文化自信的角度,对我国会计监督事业的发展提出对策建议。The paper analyzes the current situation of the development of China’s accounting supervision system,and points its problems such as lack of self-confidence,excessive esteem for the western accounting standards culture.In combination with the disadvantages in western accounting supervision,it reveals the serious consequences caused by the lack of self-confidence in the accounting culture.Finally,from the perspective of self-confidence of accounting culture,it puts forward some countermeasures and suggestions for the development of accounting supervision in China.

关 键 词：会计 会计监督制度 会计文化自信 

分 类 号：F590.3[经济管理—旅游管理]