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文章对新《会计法》下的会计监管进行了分析,着重分析了新《会计法》下我国会计监管体系的改革发展和完善。通过对新会计监管体系的特点介绍、现阶段我过会计监管问题的剖析,以及新会计监管体系的发展规划进行论述,提出了几个方面的合理建议,有侧重的讲述监管理念的转型以及监督形式的优化,对新《会计法》下的会计监管体系的发展和完善起到了一定的指导性作用。
This article analyzes the accounting regulation under the new “Accounting Law”, and emphatically analyzes the reform, development and perfection of our country’s accounting supervision system under the new “Accounting Law”. Through the introduction of the characteristics of the new accounting supervision system, the analysis of the accounting supervision problem and the development planning of the new accounting supervision system at the present stage, I put forward some reasonable suggestions, focusing on the transformation and supervision of the regulatory concept The optimization of forms has played a guiding role in the development and improvement of the accounting regulatory system under the new Accounting Law.