摘要
文章分析了当前市场环境下诚信会计缺失的原因,并提出要从道德建设、制度规制、责任加强等方面推进我国诚信会计建设步伐。
This article analyses the connotation of the good faith accountant from iuristic visual angle and the cause for deletion of the good faith accountant under the current market environment. This article proposes pushing forward the pace of the good faith accountant from the following aspect, such as the construction of morality , the establishment of regime , the enhancement of obligation.
出处
《华东经济管理》
2006年第9期151-153,共3页
East China Economic Management
关键词
诚信会计
缺失
重构
the good faith accountant
deletion
reconstitution
作者简介
梁冰(1967-),女,安徽合肥人,会计师,研究生学历