王化成:会计的社会责任和影响力
发布时间:2018-01-11 06:04
本文关键词:王化成:会计的社会责任和影响力 出处:《财会通讯》2013年04期 论文类型:期刊论文
【摘要】:正刚刚过去的2012年,有感于会计专业承担的社会责任;新的一年,欣慰于会计的社会影响力正在提升。基于自身的研究领域,比较关注内部控制规范体系贯彻实施工作的推进。2010年上半年,财政部会同相关部门发布《企业内部控制配套指引》,连同此前发布的《企业内部控制基本规范》,标志着我国企业内部控制规范体系基本建成。2012年期间,我国内控实施路线图进行了数次微调:8月,财政部和证监会联合发出通知,决定在主板上市公司分类分批推进实施
[Abstract]:Just past 2012, I feel the social responsibility of accounting profession; In the new year, it is gratifying that the social influence of accounting is improving. Based on its own research field, we pay more attention to the implementation of the internal control standard system. In the first half of 2010. The Ministry of Finance, in conjunction with the relevant departments, has issued the "supporting guidelines for Enterprise Internal Control", together with the previously issued "basic Standards for Enterprise Internal Control". During 2012, the road map of the implementation of internal control in China carried out several fine adjustments: on August, the Ministry of Finance and the Securities Regulatory Commission jointly issued a notice. It was decided to push forward the implementation of the classification of listed companies on the main board in batches
【分类号】:F233
【正文快照】: 刚刚过去的2012年,有感于会计专业承担的社会责任;新的一年,欣慰于会计的社会影响力正在提升。基于自身的研究领域,比较关注内部控制规范体系贯彻实施工作的推进。2010年上半年,财政部会同相关部门发布《企业内部控制配套指引》,连同此前发布的《企业内部控制基本规范》,标志,
本文编号:1408370
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