| 河北省企业会计诚信影响因素实证分析 |
| |
| 引用本文： | 刘艳玲,李玉霞.河北省企业会计诚信影响因素实证分析[J].河北农业大学学报(农林教育版),2010,12(4):565-567,571. |
| |
| 作者姓名： | 刘艳玲 李玉霞 |
| |
| 作者单位： | 河北农业大学财务处,河北保定071001 |
| |
| 摘 要： | 基于河北省企业会计诚信的419份问卷调查,从公司的治理结构、内部会计控制机制、单位领导意志3个方面对会计诚信缺失的影响因素进行了实证分析,并提出了规范完善公司治理结构、完善会计诚信内部控制体系、加强单位负责人监督评价机制的对策建议。
|
| 关 键 词： | 企业会计诚信 影响因素 河北省 |
Empirical analysis on influencing factors of accounting integrity of the enterprise of Hebei Province |
| |
| LIU Yan-ling,LIU Yu-xia.Empirical analysis on influencing factors of accounting integrity of the enterprise of Hebei Province[J].Journal of Agricultural University of Hebei,2010,12(4):565-567,571. |
| |
| Authors: | LIU Yan-ling LIU Yu-xia |
| |
| Institution: | LIU Yan-ling,LIU Yu-xia(The Finance Department of Agricultural University of Hebei,Baoding,071001) |
| |
| Abstract: | Based on Hebei Province＇s 419 questionnaires about accounting integrity of the Enterprise,this article empirically analyzes the influencing factors of lack of accounting integrity from three aspects which are company＇s governance structure,internal accounting control mechanisms and unit leaders.It proposes some suggestions to improve the standards of corporate governance structure,the integrity of internal accounting control system,and strengthen the people responsible for oversight evaluation mechanism. |
| |
| Keywords: | accounting integrity factors Hebei Province |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
