新环境下会计监督体系的重构——兼论民间审计职能的定位  

Reconstruction of Accounting Supervision System Under the New Environment

作　　者：张婧[1] 于亚敏[1] 

机构地区：[1]中国海洋大学管理学院,山东青岛266071

出　　处：《审计与经济研究》2003年第2期20-23,共4页Journal of Audit & Economics

摘　　要：新环境对会计监督体系提出的新要求。从公司治理结构的角度重新构建会计监督体系。新的会计 监督体系下民间审计职能的定位。结合我国国情提出纠偏措施。The new environment requires the more strict accounting supervision system. This paper mainly reconstructs the accounting supervision from the point of corporate governance structure:. Then the author elaborates his definition on the function of independent auditing in the new accounting supervision system. Finally, some tentative correction propositions have been put forward on the basis of concrete conditions of China.

关 键 词：会计监督体系 重构 民间审计职能 定位 措施 

分 类 号：F239.43[经济管理—会计学]