| 关于会计诚信体系建设的几点思考 |
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| 引用本文： | 李桂珍. 关于会计诚信体系建设的几点思考[J]. 华北科技学院学报, 2004, 1(2): 107-109 |
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| 作者姓名： | 李桂珍 |
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| 作者单位： | 华北科技学院,财务处,北京,东燕郊,101601 |
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| 摘 要： | 会计诚信体系建设是社会主义市场经济体系建设的重要组成部分。必须从建立会计诚信教育机制、法律机制、激励约束机制、评价机制、内控机制等方面着手，建立政府主导、法律监督、单位内控、会计人员自律的我国会计诚信体系。
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| 关 键 词： | 会计诚信体系 建设 机制 教育 法律、约束 评价 内控 |
| 文章编号： | 1672-7169(2004)02-0107-03 |
| 修稿时间： | 2004-03-21 |
On the Construction of Accountant Credit Mechanism |
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| LI Gui-zhen. On the Construction of Accountant Credit Mechanism[J]. Journal of North China Institute of Science and Technology, 2004, 1(2): 107-109 |
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| Authors: | LI Gui-zhen |
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| Affiliation: | LI Gui-zhen |
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| Abstract: | The construction of accountant credit mechanism is an important part of the socialist market-oriented economic system. We must start with building the mechanism of acountant education, Laws,encouragement restriction,assessment and inner control, and establish accountant credit mechanism by means of government playing the leading role,legal superuision,control inside the nelevant organizations and self-discipline of accountants. |
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| Keywords: | accountant credit mnechanism construction mechanism education Law restriction assessment inner control |
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