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从民营企业发展中存在的问题看会计监管
引用本文:唐大鹏.从民营企业发展中存在的问题看会计监管[J].科技情报开发与经济,2005,15(1):155-156.
作者姓名:唐大鹏
作者单位:东北财经大学会计学院
摘    要:由于中国民营企业本身成长于国有大中型企业和外资企业的夹缝中,先天资本积累不足,后天管理条件欠缺,导致其发展困难重重,面临严峻的生存压力。基于此,提出了我国民营企业会计监管体系的设计与构想。

关 键 词:会计监管  民营企业  市场经济
文章编号:1005-6033(2005)01-0155-02
修稿时间:2004年9月29日

Analysis on the Accounting Supervision from the Problems in the Development of the People- run Enterprises
TANG Da,peng.Analysis on the Accounting Supervision from the Problems in the Development of the People- run Enterprises[J].Sci-Tech Information Development & Economy,2005,15(1):155-156.
Authors:TANG Da  peng
Institution:TANG Da peng
Abstract:Because of growing in a narrow space between the state-owned large and medium-sized enterprise and the foreign-funded enterprise, Chinese people-run enterprise has no sufficient capital aggregation congenitally and no sufficient managerial conditions postnatally, which make the development of the people-run enterprise very difficult and make the people-run enterprise face serious pressure of existence. Based on such a situation, this paper puts forward the design and blueprint of the accounting supervision system of Chinese people-run enterprise.
Keywords:accounting supervision  people-run enterprise  market economy  
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