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| 试论会计责任 | |
| 引用本文： | 叶陈刚,孙宇,潘农. 试论会计责任[J]. 中国地质大学学报(社会科学版), 2001, 1(3): 34-39 |
| 作者姓名： | 叶陈刚 孙宇 潘农 |
| 作者单位： | 1. 中国地质大学,管理学院,湖北,武汉,430074 2. 中信证券有限公司上海辽源营业部,上海,200090 3. 中国建设银行三峡分行,湖北,宜昌,443000 |
| 摘 要： | 本文认为 ,会计责任在公司治理中的作用有待全面认识。关于广义的会计责任 ,我们应当从单位负责人的会计责任、会计人员的会计责任、注册会计师的审计责任等三个方面加以考虑。故有必要对会计责任进行界定和划分 ,明确三者各自针对自己的行为应承担的责任 ,避免责任不清的混乱局面。最后 ,本文提出履行会计责任、治理会计信息失真的政策建议 |
| 关 键 词： | 会计法 会计责任 审计责任 界定 建议 |
| 文章编号： | 1671-0169(2001)03-034-06 |
| 修稿时间： | 2001-04-10 |
On the Accounting Responsibility |
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| YE Chen-gang,SUN Yu,PAN Nong. On the Accounting Responsibility[J]. Journal of China University of Geosciences(Social Sciences Edition), 2001, 1(3): 34-39 | |
| Authors: | YE Chen-gang SUN Yu PAN Nong |
| Affiliation: | YE Chen-gang1,SUN Yu2,PAN Nong3 |
| Abstract: | The function of accounting responsibility in corporat e governance still needs further study. This paper maintains there are three kind s of the extensive accounting responsibility:Unit leader's accounting responsib ility?accountant's accounting responsibility and CPA's auditing responsibility. It is necessary to determine and classify accounting responsibility respectively , so that each of the three parties is clear about its accounting responsibility it should assume for its behavior and avoid the confusion of mixing up their ac counting responsibility.Finally,we put forward several policy suggestions to car ry out accounting responsibility and administer accounting mis-information. |
| Keywords: | accounting act accounting responsibility auditing resp onsibility classify suggestions |
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