会计法规制度

加强会计法规制度建设推动会计理论研究

Reinforce the Construction of the Accounting Legal System and Vigorously Promote the Study of Accounting Theory

本文就会计法规制度的建设对于促进会计理论的研究所起的作用阐述一些基本观点，即会计监督问题和会计定位问题。

This article puts forward some basic viewpoints on the accounting supervision and the accounting orientation , which lie in the construction of the accounting law and system .

进一步规范会计法规制度，强化国有企业内部控制，严格会计从业准入资格，以防范会计信息失真。

We should further standard accounting rules and system , strengthen the inner control of state-owned enterprises , be strict with the admission of accountants ' qualification to safeguard fidelity-lacking in accounting information .

为此，应采取加强会计法规、会计制度建设，提高会计队伍素质，改革会计管理体制等治理对策。

Therefor we should take governing measures to strengthen the accounting regulation , the construction of accounting system , improve the complete quality of the whole team of accountants and take some reforms about accounting administration system .

会计信息故意失真产生的原因在于所有者缺位造成的监管失控、政治和经济利益的驱动以及会计法规制度不健全。

Its causes lie in the being out of supervision control due to the absence of owners , the drive of political and economic interests , and the imperfect accountant regulation system .