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建立适应我国经济发展的会计监管体制,应通过对监管主体、监管内容、监管标准和监管责任的创新来实现。会计监管主体的创新,重在创建监管主体;会计监管内容的创新,重在监管关键环节;会计监管标准的创新,重在健全监管法规;会计监管责任创新,做到权责对称。
Establishing an accounting supervisory system that is suitable for the economic development of our country should be realized through innovations in the main body of supervision, the content of supervision, the standards of supervision and the regulatory responsibilities. The innovation of the main body of accounting regulation focuses on creating the main body of regulation; the innovation of accounting regulation focuses on the supervision of key links; the innovation of accounting regulatory standards focuses on the improvement of regulatory laws and regulations; and the innovation of accounting regulatory responsibilities so that the responsibilities and responsibilities are symmetrical.