【正文】 5. Supervisory monitoring indicators system subsystem。 3. Accountancy indicators monitoring subsystem。s accounting supervision. Accounting internationalization requirements to achieve the internationalization of the accounting regulator of its own, specifically including two aspects: First, change the dull, introverted management strategies, take an integrated international regulatory strategy, regulatory policies, instruments, and global trends consistent, and strive to reach the international advanced level. Second is to strengthen the accounting of international regulatory coordination and cooperation to continuously strengthen international cooperation in accounting supervision and policy coordination among the regulators to establish effective information sharing mechanism, exchange their information and experience in the accounting regulatory actions. (D) the full implementation of realtime accounting regulatory framework for the design of effective accounting regulation must be sustained, the whole process of monitoring, which is the development trend of national accounting regulation, but also to prevent and defuse the crisis in an important way to the credibility of SMEs. Realtime monitoring of accounting refers to accounting regulators via ework realtime, dynamic, prehensive collection of business 本科畢業(yè)設計（論文）外文翻譯 13 processes in SMEs in the balance sheet, ine statement, cash flow statements contained in such major changes in the indicators and related information, the daily operations of small and medium enterprises to conduct dynamic, realtime, continuous, the whole process of regulation. Accounting supervision system, posed of business and accounting control over the application of information system integration, to form a secondary decision support integrated management information system. Include: 1. Data acquisition subsystem。s activities and international accounting standards, institutional coordination, to enhance China39。 social intermediary institutions in the role of SMEs, accounting supervision, and its relationship with government regulation, supervision and scope of the border, forms of regulation, regulatorylevel secondclass. 3. Accounting information disclosure regulation is mainly aimed at SMEs, accounting supervision authenticity, integrity, clarity and other aspects of the regulation, including the disclosure of information relating to laws, regulations and systems in construction, financial reporting frequency, methods, content, and secondary levels. (B) the establishment of sound regulatory objectives of evaluation system for standardizing accounting regulatory procedures, enhance the effectiveness of fiscal supervision. In our country at this stage, to establish a efficiency and fairness objective evaluation system of market regulation is to implement the SME accounting basis for regulation, but also a prerequisite for effective fiscal supervision. The ultimate goal of accounting regulation is through the realization 本科畢業(yè)設計（論文）外文翻譯 12 of the accounting market functions and promoting the economy of the development. Targeting the reality of accounting regulation on how to enable it to promote the various functions of the accounting market, the most effective way to maximize play. While also standardizing accounting supervisory procedures, and formulate a unified quantitative regulatory standards and offsite monitoring system and effective risk monitoring, assessment, early warning and prevention system to achieve offsite supervision and onsite inspections and effective bination. (C) strengthening the accounting regulation of international cooperation and the realization of economic globalization, the internationalization of accounting regulation for any one country39。 enterprise accounting policy choices and the use of situation。s accounting system for SMEs in the process of reform. Fourth, China39。s current accounting regulatory mechanism is not perfect, in particular in: monitoring not yet been realized standardization and systematization, the lack of effective risk monitoring, assessment, early warning and prevention system, offsite supervision and onsite inspection is not to achieve effective integration of regulatory information is also have not been fully utilized and so on. This shows that the lack of unified planning, coordination, supervision of the main model number, or t