会计监管

会计监管的经济学分析及其实施机制

Economic Analysis and Creation of Practical Implementation System of Accounting Supervision

从经济学的角度研究企业内部会计监管

Studying Internal Accounting Supervision of Enterprises from the Angle of Economics

美国上市公司会计监管委员会（PCAOB）主席詹姆斯•多蒂今天向美国证券交易委员会（SEC）提交了他的预算计划。

PCAOB Chairman James Doty presented his budget to the SEC commissioners today .

上周，中国监管机构在华盛顿与美国上市公司会计监管委员会（PCAOB）和美国证券交易委员会（SEC）进行了会谈。

Chinese regulators had meetings in Washington last week with the PCAOB and sec .

在回应英国会计监管机构财务报告理事会（financialreportingcouncil）的咨询时，英国保险协会呼吁英国和欧盟（eu）负责竞争的权力机构提高警惕。

In its response to a consultation by the Financial Reporting Council , the UK accounting regulator , the ABI calls for heightened vigilance from competition authorities in the UK and the European Union .

一直以来，公司会计监管委员会（PCAOB）从未就此事发布任何信息。

There has been no news from the PCAOB .

话虽如此，但我估计美国上市公司会计监管委员会的条例制定流程会考虑这起SEC诉讼，可能取消那些它无法实施检查的会计师事务所的注册资格。

Nonetheless , I think the SEC process will be subsumed by a PCAOB rulemaking process that proposes to deregister accounting firms that it cannot inspect .

第二，美国上市公司会计监管委员会（PCAOB）可能更改规定，取消中国会计师事务所的注册资格。

Next we have a potential change in the rules by the PCAOB that would deregister Chinese accounting firms .

虽然美国上市公司会计监管委员会（PCAOB）已经和中方在共享涉案审计工作底稿方面达成了一致，但中方仍不同意这个机构就此展开调查，而进行调查是PCAOB最重要的职能。

Although the PCAOB reached a deal to share working papers in connection with investigations , it remains banned from inspections , which are its most important function .

《萨班斯法案》（即SOX法案）针对美国证券市场监管体系中独立性的缺失，从提高注册会计师的独立性、增强审计委员会职能以及成立公众会计监管委员会几方面给出了改进措施。

The Sarbanes-Oxley Act presents many measures such as enhancing the independence of CPA , elevating function of committee on public accounts , and setting up public company accounting oversee committee , which aim at combating the lack of independence in the accounting regulation system .

这为证券和会计监管提供了重要线索。

These results provide important implications for security and accounting regulations .

公司内部会计监管相关问题研究

Research on Related Problems of Corporation 's Internal Accounting Supervision

企业会计监管的理论依据及新视野

Theoretical Basis of Enterprise Accounting Supervision and the New Perspective

对构建适合我国国情的会计监管体系的思考

Thoughts upon system of accounting supervision in harmony with our national conditions

上市公司会计监管效果实证研究

Empirical Research on Effectiveness of the Listed Company Accounting Supervision

证券市场会计监管的经济学思考

Economic Reflections on the Accounting Supervision of the Security Market

浅析我国上市公司内部会计监管存在的问题

Research on Problems of listed Companies in Internal Accounting Supervision

我国证券市场会计监管模式的构建

The Construction of the Mode of Accounting Supervision over Our Security Market

第二章，证券市场会计监管核心研究。

Second chapter , the study on the core of accounting regulation .

美国资本市场会计监管改进及对我国的启示

The Reveal of Accounting Supervision Improvement of American Capital Market

立足会计监管建立商业银行信息披露制度

On Setting up Information Disclosure System of Commercial Bank Based on Accounting Supervision

最后，文章提出了建立我国上市公司会计监管有效模式的构想。

Finally , the article proposed the concept of establishing an effective accounting .

会计监管权利畸形及其抑制

The Distortion of Accounting Supervision Right and Its Restraint

证券市场会计监管模式构想

The Mode of the Accounting Supervision in Stock Market

中国上市公司会计监管模式的完善研究

Research on Improving the Mode of Listed Companies ' Accounting Regulation in China

浅议商业银行的会计监管

A Discussion on Fiscal Regulation to Commercial Bank

该定义强调会计监管是一项制度安排，会计人员和会计机构的会计监督不应作为单独的会计监管制度安排。

Accountants and accounting bodies is not the separately institutional arrangements of accounting regulation .

对加强企业内部会计监管的思考

Reflections on Strengthening the Supervision of Internal Accounting

从成本效益的角度看政府会计监管的界限

The Border of Government Accounting Regulation at the Cost and Return Point of View

讨论了政府会计监管供给和需求的影响因素。

It discusses the decisive factors of demand and supply of governmental accounting supervision .