会计确认独立性之必要性研究分析

Analysis on Necessary Research of the Independence of Accounting Confirmation

从会计确认、会计人员的地位、会计性质及相关的经济利益分配等方面,分析了会计确认独立性理论研究的必要性,从法律法规角度,探讨了实施会计确认独立性之必要性。

The research necessity of the independence character theory of accounting confirmation was analysed from some respects, such as accounting conformation,status of accounting personnel, accounting nature and relevant distribution of economic interests etc,. The paper had probed into the necessity that independence of accounting confirmation was implemented in terms of laws and regulations .