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《财政监督》杂志财会版以会计、财务、审计、税收筹划等领域的理论与实务性文章为主要内容,侧重前沿、热点的理论性研究和实务中的难点及重点问题。2012年拟重点关注以下研究方向的成果:1.会计制度建设(会计准则体系研究、会计准则国际趋同、小企业会计准则的实施应用)2.公司治理、资本结构、盈余管理、绩效评价3.会计强国探讨4.会计信息化相关问题/企业会计准则通用分类标准应用5.会计信息化环境下企业内部控制
The financial supervision magazine accounting edition, accounting, finance, auditing, tax planning and other fields of theoretical and practical articles as the main content, focusing on cutting-edge, hot theoretical research and practice of the difficulties and key issues. In 2012, it is planned to focus on the following research results: 1. Accounting System Construction (Accounting Standards System, International Convergence of Accounting Standards, Implementation of Small Accounting Standards) 2. Corporate Governance, Capital Structure, Earnings Management and Performance Evaluation. Accounting Power Discussion 4. Accounting Information Issues / General Standard Accounting Standards Enterprise Accounting 5. Accounting Information Environment Enterprise Internal Control