| 会计监督职能弱化的表现、成因及治理 |
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| 引用本文： | 高凯,满希明. 会计监督职能弱化的表现、成因及治理[J]. 辽宁工程技术大学学报(社会科学版), 2002, 4(3): 61-62 |
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| 作者姓名： | 高凯 满希明 |
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| 作者单位： | 辽宁工程技术大学,技术经济学院,辽宁,阜新,123000 |
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| 摘 要： | 会计监督职能在道德滑坡、诚信缺失的时期 ,会遭到很大程度的削弱 ,导致会计的反映职能失灵 ,其不良表现令人惊叹 ,分析其深层次的原因 ,有的放矢地进行治理 ,是正本清源 ,匡扶正义之举。本文在对其进行深入探讨的基础上 ,提出了解决问题的方法
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| 关 键 词： | 会计监督职能 弱化 治理 |
| 文章编号： | 1008-391X(2002)03-0061-02 |
| 修稿时间： | 2002-01-22 |
Manifestations, Causes and Governance in Weakness of Accountant''''s Supervisory Duties |
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| GAO Kai,MAN Xin-ming. Manifestations, Causes and Governance in Weakness of Accountant''''s Supervisory Duties[J]. Journal of Liaoning Technical University(Social Science Edition), 2002, 4(3): 61-62 |
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| Authors: | GAO Kai MAN Xin-ming |
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| Abstract: | The accountant's supervisory duties has weakened greatly duing the period when the moral standards are declining and the credit is losing .This causes the accountant's reflective duties are out of order .The harmful manifestations astonish everyone .The best way is to analyse the causes deeply and to govern it definitely .On the basis of studying deeply .The author puts forward the methods of settling the problems . |
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| Keywords: | accountant's supervisory duty weakness governance |
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