| 郭再高,全小红,李健.对高校实施与完善会计委派制的思考[J].,2005,6(2):61-62,76 |
| 对高校实施与完善会计委派制的思考 |
| Thoughts on the System of Implementing and Perfecting Accountant Accreditation in Higer-learning Education Institutes |
| 修订日期：2004-03-10 |
| DOI： |
| 中文关键词: 会计委派制 内部控制制度 会计职业道德建设 |
| English Keywords:accountant accreditation system,inner control system,accountant professional ethics constrction |
| Fund Project: |
| GUO Zai-gao QUAN Xiao-hong LI Jian |
|
| 摘要点击次数: 975 |
| 全文下载次数: 2 |
| 中文摘要: |
| 会计委派制对于遏制会计信息失真,根治腐败,阻止国有资产流失,是一种见效快的办法,但由于其自身固有的缺陷,注定只是一种治标的方法.要从根本上解决问题,必须建立健全企业内部控制制度体系,同时必须加强会计职业道德建设,才能规范被委派单位和委派人员的行为,使经济和谐、健康有序发展. |
| English Summary: |
| Although Accountant Accreditation System is an effective method of restraining accounting information distortion, rooting up corruption and preventing state-owned assets losing, the bugs inherent of itself make it only a temporary solution. To solve the problem from the very beginging, it is necessary to establish and consummate the enterprise inner control system , and to strengthen the construction of accountant professional ethics. Thereupon, we can standardize the behaviour of the units and person accreditated , and make the economy develop harmoniously and orderly. |
| 查看全文 查看/发表评论 下载PDF阅读器 |
|
| 关闭 |
|
|
|