| 理解《会计法》精神实质 提高会计信息质量 |
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| 引用本文： | 吴小玲.理解《会计法》精神实质 提高会计信息质量[J].泉州师范学院学报,2001,19(1):115-116,72. |
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| 作者姓名： | 吴小玲 |
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| 作者单位： | 泉州师范学院,总务处,福建,泉州,362000 |
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| 摘 要： | 本文在学习理解《会计法》的基础上，对《会计法》的立法宗旨及其在责任主体、会计核算、会计、法律责任、对会计人员要求等方面的规定，加以研究探讨。
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| 关 键 词： | 《会计法》 会计信息质量 立法宗旨 责任主体 会计核算 会计监督 |
| 文章编号： | 1009-8224(2001)01-0115-02 |
| 修稿时间： | 2000年9月30日 |
Understanding the Law of Accountancy to Improve the Quality of Accounting Information |
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| WU Xiao-ling.Understanding the Law of Accountancy to Improve the Quality of Accounting Information[J].Journal of Quanzhou Normal College,2001,19(1):115-116,72. |
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| Authors: | WU Xiao-ling |
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| Institution: | WU Xiao-ling |
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| Abstract: | To fully understand the spirit of the law of accountancy, which is to put norms towards the behavior of accountants and to guarantee the truth and the completeness of accounting information, we must study the law of accountancy with care, focusing on the legislative purpose, the main person of responsibility, the accounting and supervision of accountancy, as well as the requirments towards accountants. |
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| Keywords: | understanding the law of accountancy improve accounting information quality |
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