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中国会计监控体系存在信息供给与信息需求脱节的现象。从这一角度分析 ,供给短缺主要分为会计供给的相关性短缺、成本性短缺和技术性短缺等五种。而导致会计信息供给短缺的主要原因是目前我国会计信息的供给过于主观和单一。为此 ,必须对会计供给体系进行改革 :( 1)变革现行会计体系 ;( 2 )强化会计信息披露的质量 ;( 3 )建立多元化会计报告体系 ;( 4 )缩小中国与国际会计惯例的差距 ;( 5 )促进注册会计师职业的发展 ;( 6)提高独立审计制度的效率 ;( 7)创造良好的市场经济运行环境。
China’s accounting control system exists the phenomenon of information supply and information needs out of touch. From this point of view, supply shortages can be divided into five major problems: the shortage of related supply of accounting services, the cost shortage and the technical shortage. The main reason for the shortage of accounting information supply is that the supply of accounting information in our country is too subjective and single. Therefore, we must reform the accounting supply system: (1) change the current accounting system; (2) strengthen the quality of accounting information disclosure; (3) establish a diversified accounting reporting system; (4) narrow the gap between Chinese and international accounting practices ; (5) to promote the development of CPA profession; (6) to improve the efficiency of independent auditing system; (7) to create a good market economy operating environment.