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本文论述了会计信息质量控制的两类主体 :外部控制主体和内部控制主体 ,明确了它们各自的职责 ,指出发挥他们在会计信息质量控制中的作用 ,确保会计信息质量的提高。
This paper discusses two types of subjects of quality control of accounting information: external control subjects and internal control subjects, clarifies their respective responsibilities, points out their role in accounting information quality control and ensures the improvement of accounting information quality.