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近期以来,随着安然、世界通信、施乐等财务欺诈案件的连续曝光,证券市场、会计职业和公司高层管理人员的诚信问题成为舆论焦点。在社会各界就此展开热烈讨论的同时,要求政府强化对会计工作和会计职业的监管的呼声越来越高。本文拟就此问题发表几点不成熟的意见,供参考。一、溯根及源一政府为什么要管会计(一)政府的特点决定了政府管会计是一种内在要求。在我国,政府管会计既是一种历史传统,又是一项法律规
Recently, with the continuous exposure of financial fraud cases such as Enron, WorldCom and Xerox, the integrity issue of the securities market, accounting profession and top management of the company has become the focus of public opinion. While all sectors of society are engaged in heated discussions, it is increasingly demanded that the government intensify its supervision of accounting and accounting occupations. This article intends to publish a few immature opinions on this issue for reference. First, the roots and the source of a government why accounting (a) the characteristics of the government determines the government accounting is an inherent requirement. In our country, government accounting is not only a historical tradition, but also a legal regulation