| 关于中小企业会计监管问题的探讨 |
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| 引用本文： | 郭剑媚.关于中小企业会计监管问题的探讨[J].湖北广播电视大学学报,2005,22(5):93-95. |
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| 作者姓名： | 郭剑媚 |
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| 作者单位： | 中国地质大学(武汉)研究生院,湖北,武汉,430074 |
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| 摘 要： | 中小企业作为我国经济发展的生力军，其在国民经济发展中的地位越来越重要，然而因为中小企业自身的特点及会计核算上存在的问题，使得中小企业会计信息失真的问题比起大型企业更为突出。针对中小企业会计监管的现状，应实行中介机构监管为主，政府监管和内部监管为辅的监管模式。进一步加强政府宏观监管力度，充分发挥中介机构的监管作用，提高管理者和会计人员的素质，使内部监管能落到实处。
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| 关 键 词： | 中小企业 会计监管 现状 探讨 |
| 文章编号： | 1008-7427（2005）05-0004-03 |
| 收稿时间： | 04 15 2005 12:00AM |
| 修稿时间： | 2005-04-15 |
The discussion about the accountanting oversight of small and medium-sized enterprises |
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| GUO Jian-mei.The discussion about the accountanting oversight of small and medium-sized enterprises[J].Journal of Hubei Radio& Televisonuniversity,2005,22(5):93-95. |
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| Authors: | GUO Jian-mei |
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| Institution: | GUO Jian-mei |
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| Abstract: | Small and medium-sized enterprises are regarded as the fresh combatants of economic development of our country, its position in national economic development is more and more important. Because the question of small and medium-sized enterprises' own characteristic and accounting, the problem of distorted accounting information of small and medium-sized enterprises are more outstanding than that of large-scale enterprises. Taking into account of the accounting oversight of small and medium-sized enterprises, we should make the right mode of the agency, the government oversight and the inside oversight. We should strengthen government's oversight, make full advantage of the agency, improve the quality of the administrator and accountant , make the inside oversight . |
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| Keywords: | Small and medium-sized enterprises oversight Current situation Discussion |
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