| 会计监督中商业秘密的法律保护 |
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| 引用本文： | 高丽明 邹杰华. 会计监督中商业秘密的法律保护[J]. 长春大学学报, 2005, 15(1): 53-55 |
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| 作者姓名： | 高丽明 邹杰华 |
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| 作者单位： | [1]长春大学计划财务处，吉林长春130322 [2]长春大学管理学院，吉林长春130322 |
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| 摘 要： | 会计监督中商业秘密的法律保护目前来说仍是一个被人们关注的法律问题。根据《会计法》的规定，对各单位进行会计监督的执法部门在会计监督中必然从各个环节、各个角度接触有关的商业秘密。因此，这就要求各执法部门必须注意处理好执法与商业秘密的法律关系，以避免在执法过程中给企业公司造成不应有的损失。
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| 关 键 词： | 会计监督 商业秘密 法律保护 |
| 文章编号： | 1009-3907(2005)01-0053-03 |
| 修稿时间： | 2004-08-11 |
Legal protection of business secret in accounting supervision |
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| GAO Li-ming,ZOU Jie-hua. Legal protection of business secret in accounting supervision[J]. Journal of Changchun University, 2005, 15(1): 53-55 |
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| Authors: | GAO Li-ming ZOU Jie-hua |
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| Affiliation: | GAO Li-ming~1,ZOU Jie-hua~2 |
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| Abstract: | It is still one legal issue to which people pay close attention the legal protection of business secrets in the accounting supervision at present.According to the Accounting Law,the law enforcement agency which carries on the accounting supervision to every unit is sure to handle the secret commercial affair from different links and angles.So this requires all the law enforcement agency must pay attention to handling the lagel relations between law enforcement and secret commercial affair well in order to avoid causing unnecessary losses to enterprise-like corporation in the course of enforcing the law. |
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| Keywords: | accounting supervision bussiness secret legal protection |
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