加强会计监管,推进会计诚信建设

Perfecting Accounting Supervisory System and Developing Accounting Credibility

文章分析了会计诚信缺失的主要原因,针对会计监管体系,从完善会计立法、加强会计监管、健全内部会计控制等方面提出了推进会计诚信建设的一些措施。

This article analyzes the main reasons for the lack of accounting credibility, and proposes some measures to perfect accounting lawmaking, supervisory system and internal accounting control system to develop accounting credibility.