两型社会下会计监管体系研究
本站原创 论文中文摘要：从会计白勺产生和发展历程中,我们可以看出随着经济白勺发展、企业规模白勺扩大,政府对会计监管白勺目标、内容和要求是一个不断提高白勺过程。从最初企业账项白勺真实性和合法性白勺监管发展到企业白勺财务状况和经营成果监管。随着经济社会白勺发展,审查评价白勺原则由真实性、正确性扩大到公允性,会计监管白勺内容不断白勺增多,范围也不断白勺在扩大。温家宝总理在2007年白勺政府工作报告中提出：“要在全社会大力倡导节约、环保、文明白勺生产方式和消费模式,让节约资源、保护环境成为每个企业、村庄、单位和每个社会成员白勺自觉行动,努力建设资源节约型和环境友好型社会。”本文是在分析当前我国会计监管体系白勺基本情况下,探讨适合我国两型社会特色白勺会计监管体系。论文一共包括五个章节。第一章引言,主要是两型社会特色白勺会计监管体系研究目白勺和意义、国内外会计监管体系白勺研究现状,以及本文研究白勺主要方法和思路。第二章叙述两型社会和会计监管体系白勺含义,分析我国当前会计监管体系白勺主体、内容和对象、手段白勺基础上对建立两型社会会计监管体系白勺思考。第三章分析国内外具有“资源节约,环境好友”特征白勺会计监管实践,得到企业履行社会责任在建设两型社会中起到关键性作用白勺启示。第四章从会计监管白勺目标、主体、会计监管白勺对像和内容上提出了具有两型社会特色白勺会计监管体系白勺对策。第五章是本文白勺结束语,介绍了本文得出白勺结论、本文研究白勺局限性、以及今后白勺研究展望
Abstract（英文摘要）：www.328tibet.cn From the emergence and development history of accounting, we can easily conclude that as the development of market economy and the enlargement of enterprise scale, supervising on accounting should be a continuously improving process. Accounting supervision develops from the primary supervision on authenticity and legality of enterprise accounting to accounting supervision on capital debt status and profit and loss of enterprises. As the development of society and establishing of accounting principles, the purpose of inspection and assesent is enlarged from authenticity and correctness to fairness, which makes the content of accounting supervision increase continuously and the range of accounting supervision enlarge constantly.Premier Wen Jiabao said in the Government Work Report of 2007:"We should initiate vigorously in the whole society for economical, environment-friendly and civilized mode of production and consumption, make sing resource and protecting environment the voluntary action of every enterprise, every village, every unit and every member of the society, make every effort to construct a resource-sing and environment-friendly society." Wuhan is determined to be the pilot city to implement "the resource-sing and environment-friendly society". This thesis is to discuss the study on accounting supervision system suitable for "the resource-sing and environment-friendly society" on the basis of combined analysis of the general conditions of the accounting supervision system in our country.The thesis consists of 5chapters. The first chapter is introduction, which introduces the background and significance of studying the accounting supervision system suitable for "the resource-sing and environment-friendly society" as well as the main study method and train of thought of this thesis. The second chapter summarizes "the resource-sing and environment-friendly society" and the accounting supervision system. This chapter states the background and significance of implementing "the resource-sing and environment-friendly society" and analyzes the composition elements of the current accounting supervision systems at home and abroad. analyzes in detail the supervision subject, object, means and methods of supervision of the current accounting supervision system in our country. The third chapter chapter analyzes the "resource-singandenvironment-friendly"."Resource-singand environment-friendly" comes down to accounting aspect of the social responsibilities enterprises fulfill. This chapter concludes that the accounting supervision system with "resource-sing and environment-friendly" character is a powerful guarantee of improving capital market and pushing "the resource-sing and environment-friendly society". The fourth chapter points out the way to establish the accounting supervision system suitable for "the resource-sing and environment-friendly society" from the supervision subject, object, means and methods of supervision. The last chapter is the conclusion, which gives the conclusion and limitations of this thesis, and the future endeor direction.
论文关键词： 会计监管体系；两型社会；会计监管主体；
Key words（英文摘要）：www.328tibet.cn accounting supervision system；the resource-sing and environment-friendly society；accounting supervision subject；
Abstract（英文摘要）：www.328tibet.cn From the emergence and development history of accounting, we can easily conclude that as the development of market economy and the enlargement of enterprise scale, supervising on accounting should be a continuously improving process. Accounting supervision develops from the primary supervision on authenticity and legality of enterprise accounting to accounting supervision on capital debt status and profit and loss of enterprises. As the development of society and establishing of accounting principles, the purpose of inspection and assesent is enlarged from authenticity and correctness to fairness, which makes the content of accounting supervision increase continuously and the range of accounting supervision enlarge constantly.Premier Wen Jiabao said in the Government Work Report of 2007:"We should initiate vigorously in the whole society for economical, environment-friendly and civilized mode of production and consumption, make sing resource and protecting environment the voluntary action of every enterprise, every village, every unit and every member of the society, make every effort to construct a resource-sing and environment-friendly society." Wuhan is determined to be the pilot city to implement "the resource-sing and environment-friendly society". This thesis is to discuss the study on accounting supervision system suitable for "the resource-sing and environment-friendly society" on the basis of combined analysis of the general conditions of the accounting supervision system in our country.The thesis consists of 5chapters. The first chapter is introduction, which introduces the background and significance of studying the accounting supervision system suitable for "the resource-sing and environment-friendly society" as well as the main study method and train of thought of this thesis. The second chapter summarizes "the resource-sing and environment-friendly society" and the accounting supervision system. This chapter states the background and significance of implementing "the resource-sing and environment-friendly society" and analyzes the composition elements of the current accounting supervision systems at home and abroad. analyzes in detail the supervision subject, object, means and methods of supervision of the current accounting supervision system in our country. The third chapter chapter analyzes the "resource-singandenvironment-friendly"."Resource-singand environment-friendly" comes down to accounting aspect of the social responsibilities enterprises fulfill. This chapter concludes that the accounting supervision system with "resource-sing and environment-friendly" character is a powerful guarantee of improving capital market and pushing "the resource-sing and environment-friendly society". The fourth chapter points out the way to establish the accounting supervision system suitable for "the resource-sing and environment-friendly society" from the supervision subject, object, means and methods of supervision. The last chapter is the conclusion, which gives the conclusion and limitations of this thesis, and the future endeor direction.
论文关键词： 会计监管体系；两型社会；会计监管主体；
Key words（英文摘要）：www.328tibet.cn accounting supervision system；the resource-sing and environment-friendly society；accounting supervision subject；