浅析会计独立性  

On Independence of Accounting

作　　者：彭君辉[1] 张集琼[1] 

机构地区：[1]西南大学经济管理学院,重庆400716

出　　处：《西南农业大学学报（社会科学版）》2009年第6期59-62,共4页Journal of Southwest Agricultural University:Social Science Edition

摘　　要：会计独立性对会计信息质量至关重要,然而在会计实务中却一直被忽视。文中在界定会计独立性涵义的基础上,阐述了保持会计独立性的重要意义,分析了目前我国会计独立性严重缺失的主要原因,最后就保证会计独立性提出了一些对策建议。The independence of accounting is crucial to the quality of accounting information; however, it has always been neglected in the accounting practice. On the basis of defining accounting independence, this paper expounds the important significance of maintaining accounting independence and analyzes the main causes for the missing of accounting independence. Some suggestions are offered to improve the independence of accounting.

关 键 词：会计独立性 缺失 原因 对策 

分 类 号：F230[经济管理—会计学]