会计人员守德行为保障体系研究

Research of Preliminary Discussion on Structuring the Security System

针对由于会计人员的弃德行为造成的会计信息失真的现状,构建出适合我国国情的会计人员守德行为保障体系势在必行,此举对于加强会计基础工作,保证会计工作的正常秩序,确保国民经济的良性运转等方面具有重要的现实意义。本文试从会计人员守德行为保障体系责任主体的关系及其应承担的义务入手,就构建我国会计人员守德行为保障体系作初步探讨。

<Abstrcat>For the distortion of accounting information caused by the immorality of the accountants, it is imperative for us to structure the security system of the morality of the accountants which are suitable for our national conditions.This measure is very important that it guarantees normal work of the accountants and even the operation of national economy.The authors try to make come preliminary discussion on structuring the security system by discussing the responsibility subject of their obligation.