| 浅谈会计诚信建设 |
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| 引用本文： | 牟燕.浅谈会计诚信建设[J].青岛职业技术学院学报,2006,19(1):38-39,72. |
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| 作者姓名： | 牟燕 |
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| 作者单位： | 青岛市教育资金结算管理办公室,山东,青岛,266071 |
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| 摘 要： | 作为一项全社会系统工程的会计诚信建设,应当从五个方面着手构筑:企业诚信作为会计诚信的“主体工程”;社会诚信作为会计诚信的“外围工程”;会计人员诚信作为会计诚信的“基因工程”;制度建设作为会计诚信的“防御工程”;把诚信教育作为会计诚信的“希望工程”。
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| 关 键 词： | 企业诚信 会计诚信 制度建设 |
| 文章编号： | 1672-2698（2006）01-0038-02 |
| 收稿时间： | 2005-11-15 |
| 修稿时间： | 2005年11月15 |
A Brief Discussion of Credit Construction in Accounting |
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| MU Yan.A Brief Discussion of Credit Construction in Accounting[J].Journal of Qingdao Vocational and Technical College,2006,19(1):38-39,72. |
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| Authors: | MU Yan |
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| Abstract: | Credit construction,as a sub-unit in the construction of the whole social system,should be constructed from the following five aspects.We should consider corporate credit as "core project" and social credit as "periphery project" of accounting credit construction.We should consider credit of accountants as "gene project" and system construction as "defense project" of accounting credit construction.Finally,we should also consider credit education as "hope project" of construction of credit accounting. |
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| Keywords: | corporate credit accounting credit system construction |
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