| 改革开放以来会计责任观念的传承与演进 |
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| 引用本文： | 陈国辉,崔刚. 改革开放以来会计责任观念的传承与演进[J]. 上海立信会计学院学报, 2009, 23(3) |
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| 作者姓名： | 陈国辉 崔刚 |
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| 作者单位： | 东北财经大学内部控制与风险管理研究中心,辽宁大连,116025 |
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| 基金项目： | 辽宁省高等学校文科基地项目 |
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| 摘 要： | 会计责任问题是会计行为和会计职业发展中的一个核心问题。改革开放至今,随着中国从计划经济到市场经济的转型,会计责任观念在其历史传承的基础上也发生重大变迁。会计演进的轨迹表明,现代会计面向资本市场的职业发展进程,使得会计责任机制呈现多元化和社会化趋势,而如何解决转型当中所出现的责任不清和责任悖论问题,使得多种会计责任能够在当前"治理"的大背景中和谐共处,仍然是值得会计学界深思的难题。
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| 关 键 词： | 改革开放 会计责任 法律责任 职业道德责任 |
The Inheritance and Evolution of Concepts of Accountability since China's Reform and Open-up |
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| CHEN Guo-hui,CUI Gang. The Inheritance and Evolution of Concepts of Accountability since China's Reform and Open-up[J]. Journal of Shanghai Lixin University of Commerce, 2009, 23(3) |
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| Authors: | CHEN Guo-hui CUI Gang |
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| Affiliation: | Research Center of Internal Control & Risk Management;Dongbei University of Finance & Economics;Liaoning Dalian116025;China |
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| Abstract: | Accountabilities is one of the major issues in accounting practices and the development of accounting profession.Since the reform and open-up of China,along with the transition from the planned economy to the market economy,the concept of accountability has greatly transformed based on the historcal inheritance.The evolution of accounting shows that the development of modern accounting for capital market has been bringing about the diversification and socialization of accountabilities.On the other hand,how ... |
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| Keywords: | reform and open-up accountability legal responsibility ethical responsibility |
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