摘要
就会计信息失真和屡查不止的恶劣现象 ,从主观和客观两方面分析了其原因 ,指出要彻底消除这一现象 ,既要不断提高会计人员的职业道德水平和业务素质 ,又要不断强化企业内部的制约和监督体系 ,加大执法力度。
According to phenomenon of accounting information distortion subjective and objective reasons are analyzed to eliminate this phenomenon. Author points out that accounting personnel should not only continuously enhance their professional ethics' level and service quality but also intensify constraint system and monitoring system in enterprises to enforce the strength of law execution.
出处
《山西建筑》
2002年第8期128-129,共2页
Shanxi Architecture
关键词
《会计法》
会计信息
职业道德
执法力度
accounting information, distortion, professional ethics, strength of law execution
