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浅议会计诚信问题
引用本文:王淑芳.浅议会计诚信问题[J].太原科技,2003(4):15-15,17.
作者姓名:王淑芳
作者单位:山西潞安矿业(集团)公司中学
摘    要:会计诚信缺失是一个国际性难题。会计诚信是会计对社会的一种基本承诺。解决这一问题的可行方法是在法制的环境下,加强审计力度,让单位领导人成为会计法律责任的惟一责任人,才有望真正确立会计的诚信原则。

关 键 词:会计诚信缺失  原因  审计图谋  会计法律责任  会计道德
文章编号:1006-4877(2003)04-0015-01

On the Problems of Accounting Honesty and Credit
The Middle School of Lu'''' an Mining Group Corporation Wang Shufang.On the Problems of Accounting Honesty and Credit[J].Taiyuan Science and Technology,2003(4):15-15,17.
Authors:The Middle School of Lu' an Mining Group Corporation Wang Shufang
Institution:The Middle School of Lu' an Mining Group Corporation Wang Shufang
Abstract:The shortage of accounting honesty and credit is an international difficult problem. Accounting honesty and credit is a basic promise that the enterprise should make to the society. The practicable method to solve the problem is to be accompanied by the strengthening of auditing force and the aiding of the way of agreement succor, under law circumstances, so as to make the leaders of an enterprise become the only person to be responsible for accounting law duty. Only in this way can the principle of accounting honesty and credit be truly established.
Keywords:accounting honesty and credit  accounting super-norm  free space of accounting morality
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