| 论会计诚信的构建 |
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| 引用本文： | 周亚. 论会计诚信的构建[J]. 北京市经济管理干部学院学报, 2004, 19(4): 19-22 |
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| 作者姓名： | 周亚 |
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| 作者单位： | 湘潭大学,湖南,湘潭,411105 |
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| 摘 要： | 会计信息是社会经济有效运行的重要基础,而真实性是对会计信息质量最基本的要求,社会经济的有效运行要求会计信息能够与它所反映的客观事实相符.而当今,会计诚信正成为全球性问题,诚信危机与市场经济是信用经济表面上似乎出现了相悖的现象.文章针对会计失信,提出如何重塑企业会计诚信.
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| 关 键 词： | 会计诚信 制度规范 政府诚信 评价机制 |
| 文章编号： | 1008-7222(2004)04-0019-04 |
| 修稿时间： | 2004-09-17 |
On the construction of accountant''''s loyalty |
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| ZHOU Ya. On the construction of accountant''''s loyalty[J]. Journal of Beijing Institute of Economic Management, 2004, 19(4): 19-22 |
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| Authors: | ZHOU Ya |
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| Abstract: | Accounting information is the important foundation to operate social economy effectively, and the authenticity is the most basic request to the quality of accounting information. The effective operation of social economy requests that the accounting information must match with objective facts. Nowadays accountant loyalty is becoming a global issue. Loyalty crisis and market economy seem to appear counter phenomenon on the surface of the credit economy. The article proposes how to re-build enterprise accountant loyalty facing accountant's breaking promises. |
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| Keywords: | accountant loyalty system regulation government loyalty evaluation mechanism |
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