| 摘要: |
| 随着经济体制改革的深化和证券市场的进一步发展，政府会计监管的有效与适度对于经济发展的促进作用愈加明显。对政府会计监管的作用、缺陷、和适度性进行了分析，并对当前我国政府会计监管中存在的问题进行了论述，结合现状，提出了完善政府会计监管的相关建议。 |
| 关键词: 政府 会计 会计监管 司法监管 行业自律 |
| DOI： |
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| Problems and countermeasures for current China governmental accounting supervision |
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LI Yuan wen
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| Abstract: |
| With the deepening of economic system reform and further development of securities market, the effect and suitability of governmental accounting supervision on promoting economic development become more and more obvious. Based on this, this paper makes analysis of the role, defects and suitability of governmental accounting supervision, expounds the problems in current China governmental supervision, and according to the status quo, puts forwards related suggestions for perfecting governmental accounting supervision. |
| Key words: government accounting accounting supervision judicial supervision industrial autonomy |
