| 论会计诚信的缺失及其治理 |
| |
| 引用本文： | 吴炜.论会计诚信的缺失及其治理[J].合肥工业大学学报(社会科学版),2006,20(4):136-139. |
| |
| 作者姓名： | 吴炜 |
| |
| 作者单位： | 江西财经大学,会计学院,江西,南昌,330013 |
| |
| 摘 要： | 文章分析了会计诚信的定义,从经济学、法学和文化等三个方面分析了会计诚信缺失的原因,同时提出了会计诚信缺失的治理对策,主要是完善会计法规体系、加大执法力度,建立和完善会计及相关监督体系,加强从业人员的职业道德建设和企业文化建设,合理配置制度资源、完善公司治理结构和建立诚信档案等.
|
| 关 键 词： | 会计诚信 会计诚信缺失 原因与治理 |
| 文章编号： | 1008-3634(2006)04-0136-04 |
| 修稿时间： | 2005年11月9日 |
On lack of accounting integrity and its administration |
| |
| WU Wei.On lack of accounting integrity and its administration[J].Journal of Hefei University of Technology(Social Sciences),2006,20(4):136-139. |
| |
| Authors: | WU Wei |
| |
| Abstract: | The thesis analyzes the definition of accounting integrity,and discusses the causes of the lack from 3 aspects,such as economics,laws and culture.Meanwhile,it puts forward some administration countermeasures,mainly as perfecting the accounting laws system,strengthening the enforcement,establishing and improving relative supervision system,reinforcing the vocational moral building and culture building of the enterprises,disposing the system resources reasonably,perfecting the administration of the company and establishing the integrity record. |
| |
| Keywords: | accounting integrity lack of accounting integrity cause and administration |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
