我国企业会计监管体系探究
A Study of Supervision System of Corporate Accounting in Our Country
梁宇华1
作者信息
- 1. 邕江大学管理学院,广西南宁530200
- 折叠
摘要
我国会计监管体系是否能适应新形势变化,是资本市场能否有效运行的关键。从会计监管的目标、主体、会计监管的对象和内容等方面提出建立有社会责任特色的会计监管体系的对策。
Abstract
The author of this paper has studied the current supervision system of corporate accounting in our country,and proposed related solutions to construct a one with corporate social responsibility(CSR).
关键词
会计监管体系/企业社会责任/监管主体/监管目标Key words
accounting supervision system/CSR/supervising subject/supervising target引用本文复制引用
出版年
2012