2006Journal of Hunan International Economics UniversityRequires access

Furthering Accounting Supervision to Enhance Accounting Information Quality

Xiaodong Chen

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Abstract

There lies subjective reasons which leads to the weakness of accounting supervision authority.In order to strengthen the authority of accounting supervision, we should shift dual position of accountants, strengthen enterprise self-discipline, further the construction of legal institution and cure the governmental corruption.

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What this paper is about

There lies subjective reasons which leads to the weakness of accounting supervision authority.In order to strengthen the authority of accounting supervision, we should shift dual position of accountants, strengthen enterprise self-discipline, further the construction of legal institution and cure the governmental corruption.

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Available abstract

There lies subjective reasons which leads to the weakness of accounting supervision authority.In order to strengthen the authority of accounting supervision, we should shift dual position of accountants, strengthen enterprise self-discipline, further the construction of legal institution and cure the governmental corruption.

Key concepts: Accounting, Business, Position (finance), Accounting information system, Management accounting, Order (exchange), Quality (philosophy), Institution

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