关于会计诚信体系建设的几点思考  

On the Construction of Accountant Credit Mechanism

作　　者：李桂珍[1] 

机构地区：[1]华北科技学院财务处,北京东燕郊101601

出　　处：《华北科技学院学报》2004年第2期107-109,共3页Journal of North China Institute of Science and Technology

摘　　要：会计诚信体系建设是社会主义市场经济体系建设的重要组成部分。必须从建立会计诚信教育机制、法律机制、激励约束机制、评价机制、内控机制等方面着手 ,建立政府主导、法律监督、单位内控、会计人员自律的我国会计诚信体系。The construction of accountant credit mechanism is an important part of the socialist market-oriented economic system. We must start with building the mechanism of acountant education, Laws,encouragement restriction,assessment and inner control, and establish accountant credit mechanism by means of government playing the leading role,legal superuision,control inside the nelevant organizations and self-discipline of accountants.

关 键 词：会计诚信体系 建设 机制 教育 法律、约束 评价 内控 

分 类 号：F231.6[经济管理—会计学]