试论我国会计监督弱化的成因及其控制

Discussion on the Cause of Formation and Control of Weakened Accounting Supervision

社会主义市场经济的健康发展 ,呼唤与配套的有效监督机制。作为经济监督体系之一的会计监督 ,现在却很大程度上表现出信息扭曲、会计内部制约无效、共同舞弊行为增多的现象。究其主要原因是人员素质较低等。

The sound development of Socialist market economy appeals for a necessary and effective system of supervision. Accounting supervision, as one of economic control systems, to a great extent shows false information, fails to control its inside system and cooperative irregularities have increased. This is mainly caused by increasing failing of the qualified accountants. Thus we should take series of effective measures to control the current disorders.