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从20世纪80年代开始,我国会计行业监督监管模式经历了三个阶段。本文通过对现阶段我国会计行业监督监管模式存在问题的分析,提出完善会计行业监督的相关建议,以期对建立健全我国会计行业监管体系提供一定的帮助。
Since the 1980s, China’s accounting supervision and supervision model has gone through three stages. Based on the analysis of the existing problems in supervising and supervising the accounting profession in our country, this paper puts forward some proposals to improve the supervising of the accounting profession in order to provide some help to establish and perfect the supervising system of accounting profession in our country.