| 会计行为规范与责任教育 |
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| 引用本文： | 王智群.会计行为规范与责任教育[J].安徽工业大学学报(社会科学版),2003,20(2):70-71. |
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| 作者姓名： | 王智群 |
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| 作者单位： | 西昌农业高等专科学校,四川,西昌,615022 |
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| 摘 要： | 由于会计工作是在存在估计、判断弹性空间的会计准则、制度下进行的职业判断,易诱发会计舞弊,导致信息失真。重塑会计诚信在于完善会计行为规范的法律法规体系,加强会计从业人员行为规范和责任教育。
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| 关 键 词： | 会计行为规范 会计责任 会计教育 |
| 文章编号： | 1671-9247(2003)02-0070-02 |
Accountants Behavior Norms and Responsibility Education |
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| Authors: | WANG Zhi-qun |
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| Abstract: | Because the work of accounting is a kind of vocational judeement under the accounting system and the norms of estimation and with elastic space, it is apt to induce fraudulent practices which result in information distortion. Reshaping accounting credit lies in perfecting laws and regulations for accounting behavior norms and strengthening the education of accountants' behavior norms and responsibility. |
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| Keywords: | accountants' behavior norms accountants' responsibility accountant education |
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