影响财会人员职业立场的因素分析  

Analysis on the Influencing Factors of Accounting Staff's Occupational Standpoint

作　　者：申大中 徐泽婷 

机构地区：[1]郑州煤矿机械集团有限责任公司,河南郑州450007

出　　处：《河南工程学院学报（社会科学版）》2007年第3期32-34,共3页Journal of Henan University of Engineering(Social Science Edition)

摘　　要：每个人的行为都是基于一定立场的行为。财会人员进行会计核算和财务管理工作也有一个立场问题。从财会人员的财会立场特性、影响财会立场的利益因素、财经法规本身因素、操作者能力因素等,明晰会计造假的主根源。会计造假并非财会人员的"专利",会计管理工作应有侧重。It's the fact that everyone behaves on the basis of some definite standpoint,so accounting staff also have some standpoint when they do the work of accounting and finance management.Thus from their accounting standpoint,influencing factors of benefit,finance rules and laws and the operating ability,we can understand the main reason of the accounting defraud.In fact,accounting defraud is not the personal patent of accounting staff,the accounting management should have some special emphasizing points.

关 键 词：财会人员 财会立场 影响因素 

分 类 号：F233[经济管理—会计学]