| 论会计资料"真实性"问题 |
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| 引用本文： | 李先龙.论会计资料"真实性"问题[J].铜仁学院学报,2005,7(5):8-11. |
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| 作者姓名： | 李先龙 |
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| 作者单位： | 安顺职业技术学院,贵州,安顺,561000 |
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| 摘 要： | 真实性是经济工作中对会计资料的起码要求，也是法律上对会计资料的根本要求之一。《会计法》对会计资料真实性问题没有规定具体的界定标准，会计界与法律界对真实性的理解存在差异。有必要在立法上对会计资料的真实性有关问题作出界定，并在理论上求得会计界与法学界、司法界之间更多的共识。‘
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| 关 键 词： | 会计资料 真实性 问题 |
| 文章编号： | 1671-9972（2005）05-0008-04 |
| 收稿时间： | 06 28 2005 12:00AM |
| 修稿时间： | 2005-06-28 |
On "Authenticity" Problem of the Accounting Material |
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| LI Xian-long.On "Authenticity" Problem of the Accounting Material[J].Journal of Tongren University,2005,7(5):8-11. |
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| Authors: | LI Xian-long |
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| Institution: | Anshun Occupation Technical College, Anshun, Guizhou 561000, China |
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| Abstract: | The authenticity is minimum request to accountant material in the economical work, also is one of basic requests to accountant material in the law. "Account Law" to the authenticity problem of accountant material stipulation not concrete limits standard, understanding to authenticity existents difference in Accounting field and Law circle. It is necessary that relevant questions of the authenticity to the accounting materials are defined in legislating, and try to get more common understandings among accounting field, law circles, judicial circle in theory. |
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| Keywords: | accountant material authenticity problem |
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