摘要
会计人员与厂长、经理合谋违规执业是我国经济生活中的重大问题之一。导致这种现象的原因是多方面的 ,其中最为重要的是我国会计制度设定过程中的种种漏洞 ,因此如何堵住这些漏洞就成了我国会计制度创新过程中最为重要的课题。
The unlawful practice of the accountants and managers together is one of the major problems in our economic life. There exist various reasons to it, among which the most pivotal one lies in all kinds of loopholes in the establishment of the accounting system. Therefore, how to stop up these loopholes becomes the most important task in the re establishment process.
出处
《浙江师大学报（社会科学版）》
2000年第6期43-46,共4页
Journal of Zhejiang Normal University(Social Sciences)
关键词
会计师
企业制度
会计师资格
会计制度
制度创新
Accountant
Lawyer
Images of Social Elite
Independent Individuality
The Nature of Economic Man
