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會計監(jiān)管研究
畢業(yè)論文
會計監(jiān)管研究
摘要：財務(wù)信息在當(dāng)今信息爆炸的時代更顯重要，真實、全面的財務(wù)信息是確保經(jīng)濟活動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計信息往往是經(jīng)過加工和處理，并沒有反映企業(yè)經(jīng)濟活動的全貌，甚至掩蓋大量不利因素，促使企業(yè)提供真實、準(zhǔn)確的財務(wù)信息，確保企業(yè)提供給社會的財務(wù)報表能正確反映經(jīng)濟活動的全貌，這些全依賴會計監(jiān)管。本文就是通過分析我國目前存在的大量虛假信息披露的背后——會計監(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 會計監(jiān)管 會計信息披露
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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