| 借鉴萨班斯法案 构建会计行业诚信体系 |
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| 引用本文： | 孙欣鸾,叶陈毅,高春荣.借鉴萨班斯法案 构建会计行业诚信体系[J].经济与管理,2010,24(10):88-91. |
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| 作者姓名： | 孙欣鸾 叶陈毅 高春荣 |
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| 作者单位： | 1. 河北省工商行政管理局,财务处,河北,石家庄,050021
2. 石家庄经济学院,会计学院,河北,石家庄,050031 |
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| 基金项目： | 国家自然科学基金项目"企业公民、信用治理及其评价体系研究——基于企业社会责任的视角"，"河北省高校学科拔尖人才选拔与培养计划资助"(批准 |
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| 摘 要： | 信用作为现代化的生命线,也是会计行业立身之本。然而近几年来,一些国家发生的大公司财务欺诈案,使全球会计行业面临着＂诚信沼泽＂的挑战。当前,构建会计行业诚信体系建设,应借鉴萨班斯法案,强化诚信教育、完善行业监管体制,建立法律监督机制,使会计诚信建设收到实效。
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| 关 键 词： | 萨班斯法案 会计行业 诚信体系 |
Profits from Sarbanes Bill to Construct Accountant Profession Good Faith System |
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| Sun Xinluan,Ye Chenyi,Gao Chunrong.Profits from Sarbanes Bill to Construct Accountant Profession Good Faith System[J].Economy and Management,2010,24(10):88-91. |
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| Authors: | Sun Xinluan Ye Chenyi Gao Chunrong |
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| Institution: | Sun Xinluan1,Ye Chenyi2,Gao Chunrong2(1.Finance Division,Hebei Province Industrial and Commercial Administration Bureau,Shijiazhuang 050021,China,2.School of Accountant,Shijiazhuang Economy College,Shijiazhuang 050031,China) |
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| Abstract: | As modernized lifeline,credit is also the foundation of the body of accountant profession.However in the last few years,some countries occuring the big corporate finance cheat document,which causes global accountant profession facing the challenge of the good faith bog.Presently,constructing accountant profession good faith system should profit from Sarbanes bill,strengthen good faith education,consummate profession supervision system,establish the legal supervision mechanism to cause the good faith constru... |
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| Keywords: | Sarbanes bill accountant profession good faith system |
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