会计监督权

1

论企业会计监督权的制度安排

On the Arrangements of the Accounting Supervising Authority System of Enterprises
2

在会计规则监督权弱化条件下，经营者控制了企业剩余的计量。

With feebleness of right-supervising of accounting rule , operators control surplus-measuring .
3

现代企业会计规则合约安排是政府享有一般通用会计规则制定权、经营者享有剩余会计规则制定权和会计规则执行权、注册会计师享有会计规则监督权；

And according to accounting rule agreement , government takes right-constituting of current accounting rule , operators take right-constituting of residual accounting rule and right-executing of accounting rule , CPA takes right-supervising of accounting rule .