《会计法》中会计责任体系的探讨  

On Accountability System in "Accounting Law

作　　者：严玥玥[1] 吴君民[1] 

机构地区：[1]华东船舶工业学院管理工程系,江苏镇江212003

出　　处：《华东船舶工业学院学报（社会科学版）》2002年第4期27-30,共4页Journal of East China Shipbuilding Institute(Social Science Edition)

摘　　要：会计责任体系是指一系列雇员、代理人或其他人员对所负使命的执行情况或失败情况提供令人满意的报告的责任制度。长期以来 ,会计信息失真的问题已严重影响了企业发展。为此 ,新修订的《会计法》对此作了明确规定 ,从而为企业能够建立一个良好的会计责任体系作了法律上的保障。本文就如何构筑会计责任体系。Accountability system is a series of obligations of employees, agents, or other persons to supply a satisfactory report of action or of failure to act following delegate authority.For a long time, the problems of not guaranteeing the truthfulness and completeness of accounting information have produced a serious influence on the development of enterprises. In order to solve the problems, the new revised 'accounting law' provides an explicit provision, which supports enterprises to construct a good accountability system according to the law. This article explores how to construct accountability system and put the requirements of new accounting law into effect.

关 键 词：会计责任体系 会计责任 会计法 

分 类 号：F233[经济管理—会计学]