对会计监管的几个理论认识

会计理论界对于会计监管的确切含义尚未统一。文章在简要回顾相关理论文献基础上指出会计监管研究应注意的五个方面。明确会计监管具有制度变革性及与经济管理体制特征的对应性。认为企业会计信息的利益相关者行为分析是建立会计监管逻辑分析体系的核心。最后,文章对新国有资产管理体制下会计监管核心应是实现会计信息透明度进行了专门的探讨。

Legal status changes in Chinese higher education institutions in the education system reform

During the past twenty years,higher education institutions in China have gained enormous rights due to both the streamlining of administration and the decentralization of the government.Their legal status has hence changed dramatically.However,the expansion of their rights has also brought about the possibility of higher education institutions profiting by pursuing development.The influence of the market has begun to permeate higher education institutions,and this change has shown some characteristics of induced institutional changes.Accordingly,higher education institutions should be regulated from the perspective of public law,so as to ensure their public nature.