企业会计监管的理论依据及新视野

Theoretical Basis of Enterprise Accounting Supervision and the New Perspective

《企业财务通则》的重新修订使企业会计监管内容发生了深刻的变化,尤其是全方位会计监管主体的变化,对这种变化进行理论上的分析,以便从一个新的视野角度建立会计监管的新的运作体系,包括会计监督体系、会计管理体系和会计管制体系。

The revision of ＂Accounting General Rules＂ has caused a great deal of changes in the enterprise accounting supervision, especialy, the all-round changes in accounting supervision bodies. Carried on a theoretical analysis to this kind of change, the new operation system of accounting supervision can then be established from a fresh perspective which includes accounting supervision system, accounting management system and accounting regulation system.