摘要
单位造假行为的泛滥已造成了整个社会信誉的危机,会计从业人员在此种行为中处于很重要的地位,本文分析了会计人员造假行为的成因与现状,并有针对性的提出相应对策,呼吁加强对会计行业的法律约制和全面监管,重塑经济单位形象,以确保社会主义经济的健康发展。
The deceptive behaviors in units have been d amaging the whole social cred it.Accountants are in the most important position in this k ind of behaviors.In the article the a uthor analyses the reasons and curre nt situation and prometes relative mea sures to solve those problems,ap pealing to legal regulation,watchdog a nd rebuilding new image of economic uni ts,ensuring healthy development of socialist economy.
出处
《天津市政法管理干部学院学报》
2005年第2期43-45,共3页
Journal of Tianjin Administrative Institute of Political Science & Law