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高质量会计监督的实现依赖于适当的制度结构。当各会计监督主体在既定的合约安排下执行会计监督时,他们关注的是这一监督过程的时序和不同侧重点。要使公众监督真正发挥效力,还依赖于被监督单位或者说整个市场诚信机制的建立。
The realization of high quality accounting supervision depends on the proper institutional structure. When accounting supervisors perform accounting supervision under the established contractual arrangements, they focus on the timing and different focuses of the supervisory process. To make public supervision really effective, but also rely on the supervised units or the establishment of the integrity mechanism of the market.