摘要
从会计信息的生产过程来看,会计信息的责任主体包括上市公司、企业管理当局、会计人员、会计师事务所、注册会计师等。责任主体为保证会计信息的质量所承担的责任包括法律责任和职业道德责任,其中法律责任又包括行政责任、刑事责任和民事责任三种形式。通过对会计信息相关责任主体的责任研究,分析其中存在的问题,为进一步完善责任体系和责任内容提供依据。
From the production course of accounting information, responsible bodies of accounting information include companies that come into the market,the authorities of corporations,accountants,accountant offices,CPAs,and so on.Responsible bodies who guarantee the quality accounting information must take on law responsibility and occupationally moral responsibility.And law responsibility consists of administrative responsibility,penal responsibility and civil responsibility.The study of responsibility of accounting information responsible bodies and analyzing some questions in them provide bases for perfecting responsible systems and contents.
出处
《价值工程》
2007年第12期163-165,共3页
Value Engineering
关键词
会计信息
责任主体
法律责任
职业道德责任
accounting information
responsible bodies
law responsibility
occupationally moral responsibility
