This paper will discuss the effects of informatization on accounting practice in the light of accounting information disclosure,accounting organization and accounting function etc.
本文将从会计信息披露、会计组织、会计职能等方面探讨信息化对会计实务的影响。
This article focuses on the analysis of the accountancy organization system, points out the accountancy characteristics which decide their ethical nature: truthfulness, candor and independence, and looks for some methods to establish the accountancy reputation.
本文从企业会计组织制度的角度,通过对企业会计基本特征的分析,指出会计行业的特点决定会计职业具有真实、公正和独立的伦理属性,并寻求重建会计职业信誉的方法和途径。