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會(huì)計(jì)監(jiān)管研究
畢業(yè)論文
會(huì)計(jì)監(jiān)管研究
摘要：財(cái)務(wù)信息在當(dāng)今信息爆炸的時(shí)代更顯重要，真實(shí)、全面的財(cái)務(wù)信息是確保經(jīng)濟(jì)活動(dòng)參與各方利益的基礎(chǔ)。信息的提供者出于自身利益提供的會(huì)計(jì)信息往往是經(jīng)過(guò)加工和處理，并沒(méi)有反映企業(yè)經(jīng)濟(jì)活動(dòng)的全貌，甚至掩蓋大量不利因素，促使企業(yè)提供真實(shí)、準(zhǔn)確的財(cái)務(wù)信息，確保企業(yè)提供給社會(huì)的財(cái)務(wù)報(bào)表能正確反映經(jīng)濟(jì)活動(dòng)的全貌，這些全依賴會(huì)計(jì)監(jiān)管。本文就是通過(guò)分析我國(guó)目前存在的大量虛假信息披露的背后——會(huì)計(jì)監(jiān)管力度不夠及監(jiān)管模式不完善等原因，探討性地提出相應(yīng)的解決措施。
關(guān)鍵詞：監(jiān)管 會(huì)計(jì)監(jiān)管 會(huì)計(jì)信息披露
Accounting Regulation
Abstract: Financial information in the contemporary era with an explosion of information is particularly important, truthful, comprehensive financial information is to ensure that the economic activities in the interests of all parties. Information providers to provide for their own interests accounting information is often processed and processed does not reflect the full picture of economic activity, or even cover up a lot of unfavorable factors, prompted enterprises to provide truthful, accurate financial information to ensure that the business community to provide the financial statements accurately reflect the full picture of economic activity. These rely on the accounting supervision. This paper is through analysis of the existing lot of false information disclosure behind -- accounting supervision and inadequate supervision - - imperfect, and other reasons exploratory proposed solutions accordingly.
Keyword:Regulatory, accounting regulation, accounting information disclosure
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