试论监督会计成本及其控制  

Discussing the Cost and the Control of Supervising Accounting

作　　者：刘长翠[1] 孙丽虹[2] 

机构地区：[1]山东财政学院,济南250014 [2]中央财经大学,北京100081

出　　处：《中央财经大学学报》2004年第6期77-80,共4页Journal of Central University of Finance & Economics

摘　　要：我国的监督会计体系经过多年的探索、前进,进入了一个新的发展时期,但监督会计成本的居高不下,极大地影响了经济监督运行机制的效率。为此,本文拟从监督会计成本的形成入手,对当前监督会计成本的控制对策进行了广角透视与思考。Through researching and developing for many years, our system of supervising accounting turns into a new phase. But thanks to the high cost of supervising accounting, the efficiency of the system of economic supervising function is influenced. Thus starting with the form of the cost of supervising accounting, this paper carries out the wide-angle perspective and thought of the control countermeasures of the supervising accounting cost.

关 键 词：监督会计成本 行政监督 社会审计 监事审计 

分 类 号：F231.6[经济管理—会计学]