| 论现代市场经济中的会计诚信 |
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| 引用本文： | 于明文,王新梅.论现代市场经济中的会计诚信[J].辽宁工程技术大学学报(社会科学版),2004,6(6):638-639. |
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| 作者姓名： | 于明文 王新梅 |
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| 作者单位： | 1. 辽宁工程技术大学,财务处,辽宁,阜新,123000
2. 阜新市发电厂,财会处,辽宁,阜新,123000 |
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| 摘 要： | 通过分析现代市场经济条件下产生会计信息失真的深层次的根源,提出了治理会计造假行为、加强行业自律、重塑会计诚信新形象的几点措施。并从完善会计制度的科学性、严谨性,加大对造假者的惩治力度,提高造假的风险成本和机会成本等方面进行了论述。
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| 关 键 词： | 诚信 风险收益成本 法律措施 行业自律 |
| 文章编号： | 1008-391X(2004)06-0638-02 |
| 修稿时间： | 2004年9月20日 |
Accounnt credit in modern market-economy |
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| YU Ming-wen,WANG Xin-mei.Accounnt credit in modern market-economy[J].Journal of Liaoning Technical University(Social Science Edition),2004,6(6):638-639. |
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| Authors: | YU Ming-wen WANG Xin-mei |
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| Institution: | YU Ming-wen~1,WANG Xin-mei~2 |
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| Abstract: | This article elaborates on the significance and necessity of account credit in modern market-economy.It reveals the deep-lying reasons of the distortion in accounting information.Several suggestions are put forward in the article,such as controlling cheating,strengthening discipline and rebuilding accountants new honest image.It also explains in several fields:improving account system scientifically and precisely;punishing the cheaters more seriously;raising the risk cost and the opportunity cost;speeding up the establishment of social public supervision of accountant,which are carried out by financial department,audit department and tax administration. |
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| Keywords: | credit moral responsibility perfect supervision discipline |
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