| 论会计诚信促进机制 |
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| 引用本文： | 胡卫群,王旻.论会计诚信促进机制[J].甘肃广播电视大学学报,2004,14(3):43-45. |
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| 作者姓名： | 胡卫群 王旻 |
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| 作者单位： | 1. 中国人寿保险公司,兰州分公司,甘肃,兰州,730000
2. 中共甘肃省委党校,甘肃,兰州,730070 |
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| 摘 要： | 会计诚信是我国市场经济健康运行的基本保障，是会计行业发展的奠基石，是会计从业人员的安身立命之本。建立和完善会计诚信教育机制、会计诚信法律机制、会计诚信激励制约机制、会计诚信的评价机制和会计诚信的内控机制等在内的会计诚信促进机制，是当前我国会计诚信建设的有效手段。
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| 关 键 词： | 会计诚信 市场经济 诚信建设 促进机制 |
| 文章编号： | 1008-4630(2004)03-0043-03 |
| 修稿时间： | 2004年5月19日 |
The Promoting System for Accounting Trust |
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| HU Wei-qun,WANG Min.The Promoting System for Accounting Trust[J].Journal of Gansu Radio & TV University,2004,14(3):43-45. |
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| Authors: | HU Wei-qun WANG Min |
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| Institution: | HU Wei-qun~1,WANG Min~2 |
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| Abstract: | Accounting trust is the based guaranty for our market economy operating well. Accounting trust is also the foundation stone for developing of accounting and it is the root of the accounting employee for their life. At present, establishing and perfecting the promoting system for accounting trust is the efficient step to the construction of our national accounting trust. The promoting system for accounting trust includes the system for the education of accounting trust, for the legalization of accounting trust, for the stimulation and restriction of accounting trust, for the evaluation of accounting trust and the inter control of trust. |
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| Keywords: | accounting trust market economy construction of trust promoting system |
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