| 会计诚信的法学思考 |
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| 引用本文： | 秦秋菊,余秀丽.会计诚信的法学思考[J].西安石油大学学报(社会科学版),2011,20(3):71-74. |
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| 作者姓名： | 秦秋菊 余秀丽 |
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| 作者单位： | 1. 西安石油大学,财务处,陕西,西安,710065
2. 西安财经学院,会计系,陕西,西安,710061 |
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| 摘 要： | 论述了会计诚信缺失的表现及其危害,从法律角度分析会计诚信缺失的原因,并结合我国的实际情况提出了一些提升会计诚信的对策。
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| 关 键 词： | 会计诚信 法律角度 原因分析 |
Consideration of Accounting Credibility from the Angle of Law |
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| QIN Qiuju,YU Xiuli.Consideration of Accounting Credibility from the Angle of Law[J].Journal of Xi‘an Shiyou University:Social Science Edition,2011,20(3):71-74. |
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| Authors: | QIN Qiuju YU Xiuli |
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| Institution: | QIN Qiuju,YU Xiuli(1.The Finance Office,Xi'an Shiyou University,Xi'an Shaanxi,710065,China,2.The Accounting Department,Xi'an Institute of Finance and Economics,Xi'an,Shaanxi,710061,China) |
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| Abstract: | This paper analyzes the phenomenon,harmfulness,reasons of credibility absence in accounting profession from the angle of law.Then some countermeasures of promoting the credibility of accounting profession are put forward according to Chinese practical situation. |
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| Keywords: | accounting credibility in the eyes of law reason analysis |
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