浅议我国公司会计监管

Brief Discussion on the Accounting Supervision for the Companies of China

会计监管是一个伴随着会计的发展而不断演变发展的过程,与此相应,会计监管模式也在不断地发展变化。本文通过剖析公司会计造假原因,分析了我国会计监管中存在的问题,对会计监管的必要性和如何加强会计监管进行了探讨,在此基础上提出了适合我国国情的会计监管模式。

Accounting supervision is a process of the continuing evolution and development along with the accounting development, corresponding to this, the mode of accounting suporvision is also continuing development and change. By analysis on the causes of company accounting fraud and the problems in the accounting supervision of our country, based on the discussion of the necessity of company supervision and the measures to strengthen the accounting supervision, puts forward the accounting supervision mode suited to our country＇s national conditions.