我国会计监管体系的构建

The Construction of Accountant Supervision System in China

我国会计信息失真严重,在治理虚假信息的系统工程中,有效的会计监管是其关键的一环。我国目前的会计监管缺乏系统性和前瞻性,还不能满足市场健康发展的需要,迫切需要建立一套行之有效的会计监管体系。本文从探讨会计监管的含义出发,结合我国会计监管的现状进行分析,提出了构建我国会计监管体系的基本思路。

Accounting information distortion is serious in our country. An effective accountant supervision system is a key link in the project to govern false information. However, at present there is a lack of systematic characteristic and foresightedness in the field of accountant supervision system in our country, which cannot meet the healthy development of the market. Therefore, it is highly required to establish an effective accountant supervision system. This paper is trying to propose a way to construct an effective accountant supervision system from discussing the meaning of the accountant supervision, together with the analysis about the present situation of accountant supervision in our country.