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近年来企业会计假账非常普遍,会计信息严重失真,一系列的会计造假案的随之发生,成为阻碍我国及世界市场经济顺利发展的巨大障碍。会计监督是整个经济监督的有机组成部分,与其他经济监督有着千丝万缕的关系,同时,它又具有一定的独立性。这种独立性主要决定于资金运动上的独立性,还决定于会计监督具有相对独立的内容和方式、方法。鉴于中外会计舞弊案启示,我国的会计监管机制、行业改革已成为职业界关注的重要问题。
In recent years, corporate accounting fraud is very common, serious distortion of accounting information, a series of accounting frauds have taken place, as a hindrance to the smooth development of our country and the world economy a huge obstacle. Accounting supervision is an integral part of the overall economic supervision, with other economic supervision are inextricably linked, at the same time, it has a certain degree of independence. This independence depends mainly on the independence of capital movements, but also decided to have relatively independent accounting oversight content and methods, methods. In view of the enlightenment of the accounting fraud cases both at home and abroad, the accounting supervision mechanism and the industry reform in our country have become important concerns of the professional circles.