【摘要】 会计信息的有效披露是一个综合治理的系统工程,需要从以下几个方面进行:改进财务报告披露系统;加强注册会计师的法律责任;推进会计师事务所向合伙制的转型:实现审计职能与咨询职能的分离,增强审计师的独立性;发挥媒体的社会监督作用,以及完善公司治理结构等,以此建立一个全方位、多元化的社会监管体系。更多还原

【Abstract】 The author of the article considers that showing accounting information effectively is a system engineering of comprehensive governing. The author put forward proposals as follows A. Improving the showing system of financial report B. Strengthening the legal liability of CPA C. Advancing Accountant Office from limited liability to unlimited liability D. Realizing separating between auditing duty and consulting duty raising the independence of auditing E. Exerting functions of social supervising of medium and perfecting structure of corporation governing setting up a social supervising system of whole aspects and many ways.更多还原