| 《会计法》中会计责任体系的探讨 |
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| 引用本文： | 严玥玥,吴君民.《会计法》中会计责任体系的探讨[J].江苏科技大学学报(自然科学版),2002,2(4):27-30. |
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| 作者姓名： | 严玥玥 吴君民 |
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| 作者单位： | 华东船舶工业学院管理工程系 江苏镇江212003
(严玥玥),华东船舶工业学院管理工程系 江苏镇江212003(吴君民) |
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| 摘 要： | 会计责任体系是指一系列雇员、代理人或其他人员对所负使命的执行情况或失败情况提供令人满意的报告的责任制度。长期以来 ,会计信息失真的问题已严重影响了企业发展。为此 ,新修订的《会计法》对此作了明确规定 ,从而为企业能够建立一个良好的会计责任体系作了法律上的保障。本文就如何构筑会计责任体系、落实会计法的要求作一些分析和探讨
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| 关 键 词： | 会计责任体系 会计责任 会计法 |
| 文章编号： | 1009-7082(2002)04-27-04 |
| 修稿时间： | 2002年6月4日 |
On Accountability System in "Accounting Law" |
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| YAN Yue yue,WU Jun min.On Accountability System in "Accounting Law"[J].Jiangsu University of Science and Technology:Social Science Edition,2002,2(4):27-30. |
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| Authors: | YAN Yue yue WU Jun min |
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| Abstract: | Accountability system is a series of obligations of employees, agents, or other persons to supply a satisfactory report of action or of failure to act following delegate authority.For a long time, the problems of not guaranteeing the truthfulness and completeness of accounting information have produced a serious influence on the development of enterprises. In order to solve the problems, the new revised "accounting law" provides an explicit provision, which supports enterprises to construct a good accountability system according to the law. This article explores how to construct accountability system and put the requirements of new accounting law into effect. |
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| Keywords: | accountability system accounting responsibility accounting law |
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