| 会计诚信刍议 |
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| 引用本文： | 周超.会计诚信刍议[J].涪陵师范学院学报,2009,25(2). |
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| 作者姓名： | 周超 |
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| 作者单位： | 重庆工贸职业技术学院,财经系,重庆,408000
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| 摘 要： | 在市场经济日趋成熟的今天,会计已成为经济管理的最有效的手段之一.特别是现代企业的所有权与经营权分离,会计已经成为这种代理关系的中介,但由于会计往往受雇于企业管理当局,再加上改革中政策、法律不配套、条例不健全,导致会计实际上在各种压力和利益驱使下,背离会计制度的要求而提供虚假信息欺骗社会公众和投资人,从而产生会计诚信危机.
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| 关 键 词： | 会计诚信 会计委派制 委托代理 会计诚信机制 |
On Accountant Credit |
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| ZHOU Chao.On Accountant Credit[J].JOurnal of Fuling Teachers College,2009,25(2). |
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| Authors: | ZHOU Chao |
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| Institution: | Finance Department;Chongqing Industry and Trade Polytechnic;Chongqing 408000;China |
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| Abstract: | With the market economy maturing,the employment of accountants has become one of the most effective means of management.In modern enterprises where the ownership and the running are separated,accountant has become a medium of this delegation relation.However,as an accountant is only an employee with the enterprise,and because the policies and laws are not well matched and regulations are far from perfect,the accountant may deviate from the accountant system and provide fake information for the public and th... |
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| Keywords: | accountant credit accountant accreditation system accountant credit mechanism |
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