| 会计信息责任的再认识 |
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| 引用本文： | 朱文武.会计信息责任的再认识[J].财会通讯,2005(3). |
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| 作者姓名： | 朱文武 |
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| 作者单位： | 安徽工业大学管理学院 安徽马鞍山243002 |
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| 摘 要： | 会计信息能引导社会经济资源的优化配置,进而影响整个国民经济的发展。因此,对会计信息质量有一定的要求。但是目前会计信息的质量状况令人堪忧。因而,有必要对保证会计信息质量的责任体系进行分析,以期对会计信息责任体系有全面的认识。
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| 关 键 词： | 会计信息 责任体系 会计人员 单位负责人 注册会计师财 务分析师 政府 |
Recognition of Accounting Information Responsibility |
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| Zhu Wenwu.Recognition of Accounting Information Responsibility[J].Communication of Finance and Accounting,2005(3). |
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| Authors: | Zhu Wenwu |
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| Abstract: | Accounting information can lead the rational distribution of social economic resources, and influence the development of the whole economy. There are some requirements for the quality of accounting information. But, the quality of accounting information is very poor now. So, it is necessary to study the responsibility system of the quality of accounting information, and we want to have a comprehensive understanding of the responsibility system of accounting information. |
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| Keywords: | Accounting information Responsibility system Accountant Principal CPA Financial analyzer Government |
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