Theory and Method Adopted in China's Accounting Information Quality Control under Network Circumstances
Jianru Zhang · Dangdai jingji kexue · 2004
A three-in-one accounting information quality control system, consisting of corporation, society and state, should be established in China. This system should be an inseparable whole. The correlation among interior supervision, social supervision and state supervision can be described as follows. As the base, interior supervision is used directly used to the generation of accounting information, with the emphasis laid on the improvement of interior control and the binding mechanism, and with the reinforcement of the fiscal duty of unit leaders and professional ethics restraint to accountants. Social supervision is an auxiliary one carried out by certified public accountants and their accounting firms taking the third stand. The state supervision, with Ministry of Finance as the main player, is a governmental one embodying the will of the nation, and it can be regarded as the re-supervision over the previous two.