| 试论我国会计监督弱化的成因及其控制 |
| |
| 引用本文： | 鲁大立. 试论我国会计监督弱化的成因及其控制[J]. 安徽广播电视大学学报, 2000, 0(1): 39-43 |
| |
| 作者姓名： | 鲁大立 |
| |
| 作者单位： | 合肥工业大学财经学院!安徽合肥230031 |
| |
| 摘 要： | 社会主义市场经济的健康发展，呼唤与配套的有效监督机制。作为经济监督体系之一的会计监督，现在却很大程度上表现出信息扭曲、会计内部制约无效、共同舞弊行为增多的现象。究其主要原因是人员素质较低等。对此应采取积极有效的措施进行控制。
|
| 关 键 词： | 会计监督 弱化成因 弱化控制 |
Discussion on the Cause of Formation and Control of Weakened Accounting Supervision |
| |
| LU Da-li. Discussion on the Cause of Formation and Control of Weakened Accounting Supervision[J]. Journal of Anhui Television University, 2000, 0(1): 39-43 |
| |
| Authors: | LU Da-li |
| |
| Abstract: | The sound development of Socialist market economy appeals for a necessary and effective system of supervision. Accounting supervision, as one of economic control systems, to a great extent shows false information, fails to control its inside system and cooperative irregularities have increased. This is mainly caused by increasing failing of the qualified accountants. Thus we should take series of effective measures to control the current disorders. |
| |
| Keywords: | accounting supervision weakening cause of formation control |
| 本文献已被 CNKI 维普 等数据库收录！ |
