accounting legislation
1.Forth part is the key part of this paper, analyses the responsibility thinning of subjects of governmental accounting supervision, involves two aspects including legislation and enforceability, and the enforceability aspect mainly talks about the responsibility thinning of the financial department, stock supervisory committee, auditing department and commercial revenue department, and structure the responsibility relation of them, at the same time analyses the coordination of subjects of governmental accounting supervision and other subjects of accounting supervision.
2.This paper analyzes on the reasons of accounting information distortion,and advances some concrete measures for improving the accounting information quality through strengthening the professional ethics,and perfecting the legislation construction,etc.
3.The author compares the form and content of environmental accounting information disclosure in China, the United States and Japan, and holds that the environmental accounting system of our country should be perfected gradually from the aspects of doing more work in propaganda, perfecting legislation, enhancing execution, making guidelines of environmental accounting and information disclosure system quickly, and improving the environment protection quality of the managers and accounting staff of enterprises.
