我国企业会计监管体系探究

摘要

The author of this paper has studied the current supervision system of corporate accounting in our country,and proposed related solutions to construct a one with corporate social responsibility（CSR）.%我国会计监管体系是否能适应新形势变化,是资本市场能否有效运行的关键。从会计监管的目标、主体、会计监管的对象和内容等方面提出建立有社会责任特色的会计监管体系的对策。