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会计监控是企业的内部监管模式。近来由于诸多会计丑闻的出现,使得公众对于会计信息的真实性存在怀疑。怎样才能从源头上来保证会计信息的真实性,从源头上预防和治理会计监控问题是目前加强我国会计监管的重要工作。本文意在通过对股份制企业内部会计监管存在的问题的探析,试图设计一套适合我国国情的会计监管模式,解决长期以来影响会计信息失准、失真的问题。
Accounting control is the enterprise’s internal regulatory model. Recently, due to the emergence of many accounting scandals, the public is doubtful about the authenticity of accounting information. How to ensure the authenticity of the accounting information from the source and how to prevent and control the accounting control problem from the source is the important work to strengthen the accounting supervision in our country at present. This article intends to explore the problems existing in the internal accounting supervision of joint-stock enterprises by trying to design a set of accounting supervision mode that suits our own national conditions and to solve the problem that has long affected the misalignment and distortion of accounting information.