摘要
会计监督是经济监督体系的重要组成部分,是提高会计信息质量的重要保证.本文就新<会计法>的内容,对如何加强会计监督,提高会计信息质量问题作粗浅探讨.
Financial supervision is an important part of the economic supervision system.Meanwhile, it is the important guarantee of the development of financial information quality. This paper briefly discusses this problem around the new 《Accounting Law》.
作者
郎凤云
Lang Fengyun(Pingyuan University,Xinxiang,Henan 453003, China)
出处
《平原大学学报》
2003年第1期68-69,共2页
Journal of Pingyuan University