一位美国罗彻斯特大学会计学教授和他的中国助手吴爽小姐认为，中国会计面临的挑战来自中国国内，即关于如何在“公司监督”方面使用会计信息，包括如何使公司管理人员对自己的行为和业绩负责。到目前为止，中国国内注意力大多集中在国际会计问题方面。我认为会计信息在公司监 An accountant professor at the University of Rochester and his assistant at China, Miss Wu Shuang, think that the challenges China’s accounting faces come from within China, namely, how to use accounting information in “corporate oversight,” including how to make company managers Responsible for your own behavior and performance. So far, most domestic attention in China has focused on international accounting issues. I think accounting information in the company supervisor