时代农机
時代農機
시대농궤
Hunan Agricultural Machinery
2015年
7期
49,109
,共2页
会计人员%法律责任%监督机制
會計人員%法律責任%鑑督機製
회계인원%법률책임%감독궤제
accounting personnel%legal liability%supervision mechanism
随着社会主义市场经济的逐步建立,会计工作中存在着一些问题极度影响了会计信息的有效性,妨碍了会计信息使用者更好地做出判断.因此,提高会计人员法律责任和职业道德是社会发展的趋势.文章主要研究会计法律责任和职业道德的现状,找出不足,如部分会计人员的职业道德意识淡薄;会计诚信的缺失等,并且提出相应的措施,比如加快完善会计人员法律责任和职业道德的规范体系、监督机制和评价体系等一系列相应的对策,以加强会计法律责任和职业道德的建设.
隨著社會主義市場經濟的逐步建立,會計工作中存在著一些問題極度影響瞭會計信息的有效性,妨礙瞭會計信息使用者更好地做齣判斷.因此,提高會計人員法律責任和職業道德是社會髮展的趨勢.文章主要研究會計法律責任和職業道德的現狀,找齣不足,如部分會計人員的職業道德意識淡薄;會計誠信的缺失等,併且提齣相應的措施,比如加快完善會計人員法律責任和職業道德的規範體繫、鑑督機製和評價體繫等一繫列相應的對策,以加彊會計法律責任和職業道德的建設.
수착사회주의시장경제적축보건립,회계공작중존재착일사문제겁도영향료회계신식적유효성,방애료회계신식사용자경호지주출판단.인차,제고회계인원법률책임화직업도덕시사회발전적추세.문장주요연구회계법률책임화직업도덕적현상,조출불족,여부분회계인원적직업도덕의식담박;회계성신적결실등,병차제출상응적조시,비여가쾌완선회계인원법률책임화직업도덕적규범체계、감독궤제화평개체계등일계렬상응적대책,이가강회계법률책임화직업도덕적건설.
With the gradual establishment of socialist market economy,some problems have been exposed in accountancy which severely impacting the validity of accounting information and hinder information appliers from making proper judgments,as a result,it has become a tendency to improve the legal liability and professional ethics of the accounting personnel in society.This paper mainly studied current status of legal liability and professional ethics of the accounting personnel and found the drawbacks, including some accounting personnel's weak awareness of professional ethics and the lack of credibility and otherwise,besides it proposed corresponding countermeasures with respect to accelerating the improvement of standard system,supervision mechanism, evaluation system and otherwise of legal liability and professional ethics of accounting,so as to strengthen the construction of legal liability and professional ethics of accounting.
