| 浅析会计独立性 |
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| 引用本文： | 彭君辉,张集琼.浅析会计独立性[J].四川畜牧兽医学院学报,2009(6):59-62. |
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| 作者姓名： | 彭君辉 张集琼 |
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| 作者单位： | 西南大学经济管理学院,重庆400716 |
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| 摘 要： | 会计独立性对会计信息质量至关重要，然而在会计实务中却一直被忽视。文中在界定会计独立性涵义的基础上，阐述了保持会计独立性的重要意义，分析了目前我国会计独立性严重缺失的主要原因，最后就保证会计独立性提出了一些对策建议。
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| 关 键 词： | 会计独立性 缺失 原因 对策 |
On Independence of Accounting |
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| PENG Jun-hui,ZHANG Ji-qiong.On Independence of Accounting[J].Journal of Sichuan Institute of Animal Husbandry and Veterinary Medicine,2009(6):59-62. |
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| Authors: | PENG Jun-hui ZHANG Ji-qiong |
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| Institution: | ( School of Economics and Management, Southwest University, Chongqing 400716, China) |
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| Abstract: | The independence of accounting is crucial to the quality of accounting information; however, it has always been neglected in the accounting practice. On the basis of defining accounting independence, this paper expounds the important significance of maintaining accounting independence and analyzes the main causes for the missing of accounting independence. Some suggestions are offered to improve the independence of accounting. |
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| Keywords: | independence of accounting missing cause suggestion |
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