会计精神源于会计工作实践

发布时间：2018-03-19 09:38

  本文选题：会计　切入点：精神　出处：《财务与会计》2013年04期 　论文类型：期刊论文

【摘要】：正会计精神是由会计工作实践及其本质特征决定的。如,不久前媒体曝出的"中华儿慈会"把4.75亿元误写成47.5亿元事件,经审计,是由于会计人员的疏忽大意造成的。会计人员从业都知道作风要严谨、精细,这是自己想像或别人要求的吗?不是,这是这项工作环环相扣、
[Abstract]:The spirit of positive accounting is determined by the practice of accounting work and its essential characteristics. For example, a recent media release of the "Chinese Children's Mercy Society" mistakenly wrote 475 million yuan into 4.75 billion yuan, which was audited. Is because of the carelessness of accounting personnel caused. Accountants know that the style of rigorous, fine, this is their own imagination or other requirements? No, this is the work that is intertwined,
【分类号】：F233
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本文编号：1633699