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一、会计人员职责的客观性会计人员的工作是收集、加工、输出会计信息,但在会计信息的背后,蕴含着复杂的经济责任关系和经济利益关系,它仍以各会计主体为轴心,形成了一个广泛的辐射网,各会计主体的相关利益人对会计信息的真实性、准确性、及时性等方面持有严格要求,并以会计法规等形式对会计信息的处理者——会计人员提出一系列行为准则,这些要求是客观的,合乎经济法则的。另一方面,会计活动正是因为它能以货币形式为社会经济的发展提供有用信息,如果会计人员置社会规范和他人需求于不顾,提供的信息
First, the objectivity of accountants responsibilities Accounting staff to collect, process and output accounting information, but behind the accounting information, contains a complex relationship between economic responsibility and economic interests, it is still the main accounting for each axis, The formation of a wide range of radiation networks, the accounting stakeholders of the relevant stakeholders on the authenticity of the accounting information, accuracy, timeliness and other aspects of the strict requirements, and the accounting regulations and other forms of accounting information processors - accounting staff Proposed a series of code of conduct, these requirements are objective, in line with economic law. On the other hand, accounting activity is precisely because it can provide useful information in the form of money for socio-economic development. If accounting personnel disregard social norms and needs of others, the information provided