会计监管研究

会计监管研究

摘要：财务信息在当今信息爆炸的时代更显重要，真实、全面的财务信息是确保经济活动参与各方利益的基础。信息的提供者出于自身利益提供的会计信息往往是经过加工和处理，并没有反映企业经济活动的全貌，甚至掩盖大量不利因素，促使企业提供真实、准确的财务信息，确保企业提供给社会的财务报表能正确反映经济活动的全貌，这些全依赖会计监管。本文就是通过分析我国目前存在的大量虚假信息披露的背后——会计监管力度不够及监管模式不完善等原因，探讨性地提出相应的解决措施。

关键词：监管 会计监管 会计信息披露

Accounting Regulation
 
Abstract: Financial information in the contemporary era with an explosion of information is particularly important, truthful, comprehensive financial information is to ensure that the economic activities in the interests of all parties. Information providers to provide for their own interests accounting information is often processed and processed does not reflect the full picture of economic activity, or even cover up a lot of unfavorable factors, prompted enterprises to provide truthful, accurate financial information to ensure that the business community to provide the financial statements accurately reflect the full picture of economic activity. These rely on the accounting supervision. This paper is through analysis of the existing lot of false information disclosure behind -- accounting supervision and inadequate supervision - - imperfect, and other reasons exploratory proposed solutions accordingly.

Keyword:Regulatory, accounting regulation, accounting information disclosure