摘要
近年来,会计造假和财务欺诈案件层出不穷,引起社会各界对加强会计监管的广泛关注。财务报告监管是会计监管的核心内容,“坚持准则、不做假账”是对财务报告监管提出的起码要求。本文探讨了财务报告监管的涵义,分析了赞成与反对财务报告监管的理论论争,阐述财务报告监管的未来发展趋势,并提出财务报告监管需要进一步解决的问题。
Untrue or fraudulent financial reporting has become more serious in recent years and aroused a great concern of the society. The regulation of financial reporting begins to draw more and more people's attention. This paper discusses some questions such as what is the regulation of financial reporting, why we should regulate financial reporting. And then the paper analyses development trends of the regulation and some problems to be further dealt with.
关键词
财务报告
监管
发展趋势
企业
financial reporting
regulation
development trends
