| 加强会计人员管理治理会计信息失真 |
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| 引用本文： | 马立春,周玮.加强会计人员管理治理会计信息失真[J].科技情报开发与经济,2006,16(3):131-132. |
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| 作者姓名： | 马立春 周玮 |
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| 作者单位： | 宜春学院,江西宜春,336000 |
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| 摘 要： | 针对会计人员在会计信息失真中的特殊作用,提出采取和完善执业资格制度、聘用登记制度、信息披露制度、职业道德制度、责任追究制度和职业保障制度等一系列措施来加强对会计人员的管理,并对其原因和效用进行了说明。
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| 关 键 词： | 会计人员 会计信息 信息失真 |
| 文章编号： | 1005-6033(2006)03-0131-02 |
| 修稿时间： | 2005年10月1日 |
Strengthening the Management of the Accountants and Bringing the Accounting Information Distortion under Control |
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| MA Li-chun,ZHOU Wei.Strengthening the Management of the Accountants and Bringing the Accounting Information Distortion under Control[J].Sci-Tech Information Development & Economy,2006,16(3):131-132. |
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| Authors: | MA Li-chun ZHOU Wei |
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| Abstract: | In the light of the special functions of the accountants in the accounting information distortion,this paper puts forward a series of measures for strengthening the management of the accountants such as adopting and perfecting the professional qualification system,employment registering system,information publishing system,professional ethics system,responsibility investigating and affixing system,and professional protection system,etc.,and expounds their reasons and effects. |
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| Keywords: | accountant accounting information information distortion |
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