节点文献
关于会计诚信问题的思考
Strengthening credit supervision over financial industry Perfecting personal credit system
【摘要】 会计诚信是会计对社会的一种基本承诺,是对会计工作和会计信息的质量要求。重塑会计诚信 首先要加强会计人员职业道德规范教育,树立讲求诚信为本的观念;其次是要完善社会监督体系。
【Abstract】 The faith of accountants, which is a primary commitment that accountants make to society , and meanwhile a qualitive requirement that is made to accounting work and information. To rebuild the faith of accountants, firstly, we should strengthen education of professional morality and standard to accountants , and set up an idea ofpursuing an aim of faith; secondly, we need to perfect social supervision system.
【关键词】 会计诚信;
绩效评价;
会计监督;
【Key words】 faith of accountants; assessment for accomplishment; accounting supervision;
【Key words】 faith of accountants; assessment for accomplishment; accounting supervision;
- 【文献出处】 长春金融高等专科学校学报 ,Journal of Changchun Finance College , 编辑部邮箱 ,2003年04期
- 【分类号】F233
- 【被引频次】1
- 【下载频次】181