| 对落实"不作假账"的思考 |
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| 引用本文： | 卜文周.对落实"不作假账"的思考[J].中国国土资源经济,2002,15(4):47-48. |
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| 作者姓名： | 卜文周 |
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| 作者单位： | 河北省地勘局,河北,石家庄,050081 |
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| 摘 要： | 文章阐述了朱钅容基总理“不做假账”题词的丰富内涵 ,并从严格执行会计法规 ,强化会计职业道德 ,改变注册会计师委托“错位”现象等三个方面论述了“不做假账”的保障措施。
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| 关 键 词： | 规范 准则 职业道德 注册会计师 |
| 文章编号： | 1005-5908(2002)04-0047-02 |
| 修稿时间： | 2001年12月10 |
DEEP THOUGHT FOR FULFILLLING "KEEP AWAY FROM FALSE ACCOUNTS" |
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| BU Wen-zhou.DEEP THOUGHT FOR FULFILLLING "KEEP AWAY FROM FALSE ACCOUNTS"[J].Natural Resource Economics of China,2002,15(4):47-48. |
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| Authors: | BU Wen-zhou |
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| Abstract: | The article expounds the wealth on "keep away from false account" inscribed by premier Zhu Rongji and discusses some effective measures from strictly executing accounting code, strengthening accounting professional ethics and changing the commission "transplacement" of certified public accountant. |
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| Keywords: | norm criterion profession ethic certified public accountant |
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