摘要:鉴于目前的行业自律组织的专业素质较差,缺乏自律意识不能充分发挥监督的作用。为了提高会计信息失真,政府的监督作用起着至关重要的作用。财政,税务,审计,以及其他各种政府监管部门应监督法律,严重的实际,做好分内的工作,充分发挥他们各自的监督作用。此外,外部监督,新闻媒体也发挥了重要作用。企业和各级管理人员将来自社会的各个方面,一旦不法行为通知公众通过媒体和公众的压力。
companies if there is a problem , you can shift the responsibility to the individual . Also by reducing the cost to improve the information disclosure of information disclosure regime . " CNINF ", " Zhongzheng ", " China Securities Network ", "Securities Times News Network ," " China 's capital stock net " and other five sites designated sites in 2009 to disclose information on GEM . From practical considerations should require all listed companies through the company's website , the official blog disclosure . Thus, not only can save the cost of information disclosure of listed companies as well as a variety of resources , but also allow the company to maximize the authenticity of the information and achieve their own responsibility. Through the supervision of public opinion , so that listed companies timely, accurate and complete information disclosure .
Given the current industry self-regulatory organization of professional quality is poor , the lack of awareness of self-regulation can not fully play the role of monitoring . To improve the accounting information distortion , the supervisory role of government plays a vital role .
Finance,
taxation, auditing, and other various government supervision departments should supervise law , serious practical to do its job , give full play to their respective supervisory role. In addition, external supervision , the news media also play an important role. Enterprises and managers at all levels will be pressure from all aspects of society , once wrongdoing by the press and the public informed to the public . First by the media coverage tainted milk , Xi'an lottery and a series of events was caused public concern , then only by a judicial intervention. As events in all kinds of sensitive media body coverage coupled with its positive speak up , making the public more confidence in the role of the media . So the public through the media willing to solve some problems can not be effectively addressed . Some insiders they are reluctant to reveal their true identity , just trying to do through the media megaphone , so that makes explicit the media have an affinity . In the internal control of listed companies to establish internal control self-assessment system , set up internal audit , the internal accounting controls to monitor and evaluate in order to be able to detect the internal control loopholes and pitfalls , and for the emergence of the new situation in a timely manner correct or improve internal control policies .
Professionalism is highly qualified accounting personnel to ensure economic stability , sustained and healthy development of the important conditions . Quality of accounting information and accounting staff have a close relationship , the quality of accounting personnel directly affects the quality of accounting information . At present, China accounting practitioners uneven level of professional ethics , a number of accounting personnel unethical , contrary to accounting laws and regulations , and everything done in accordance with the requirements of leadership , the preparation of false statements , fraud , causing distortion of accounting information . Even individual accounting personnel embarked on the road of knowingly violate the law , regardless of setting accounting laws and regulations . Therefore, improving the professional quality of accounting personnel , accounting personnel t
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