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| 浅议规范会计诚信的原则 | |
| 引用本文： | 李连生. 浅议规范会计诚信的原则[J]. 科技情报开发与经济, 2005, 15(21): 159-160 |
| 作者姓名： | 李连生 |
| 作者单位： | 西山煤矿总公司杜儿坪矿,山西,太原,030022 |
| 摘 要： | 以美国公司因假账而倒闭的事例,对会计失信危机进行了分析,提出建立诚信规范应遵循的几条原则,包括建立市场准入原则,市场交易原则,企业发展原则,财务预警原则. |
| 关 键 词： | 会计 诚信规范 失信危机 |
| 文章编号： | 1005-6033（2005）21-0159-02 |
| 收稿时间： | 2005-08-08 |
| 修稿时间： | 2005-08-08 |
Talking about Regulating the Principle of Accounting Credit |
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| LI Lian-sheng. Talking about Regulating the Principle of Accounting Credit[J]. Sci-Tech Information Development & Economy, 2005, 15(21): 159-160 | |
| Authors: | LI Lian-sheng |
| Affiliation: | LI Lian-sheng |
| Abstract: | Taking the bankruptcy of American companies because of the false accounts, this paper makes analysis on the risk of the accounting credit loss, and puts forward several principles that should be followed in establishing the accounting credit, which include the market access principle, the market trade principle, the enterprise development principle, and the financial prewarning principle, etc. |
| Keywords: | accounting credit code risk of credit loss |
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