王化成:會計的社會責任和影響力
發(fā)布時間:2018-01-11 06:04
本文關鍵詞:王化成:會計的社會責任和影響力 出處:《財會通訊》2013年04期 論文類型:期刊論文
【摘要】:正剛剛過去的2012年,有感于會計專業(yè)承擔的社會責任;新的一年,欣慰于會計的社會影響力正在提升;谧陨淼难芯款I域,比較關注內(nèi)部控制規(guī)范體系貫徹實施工作的推進。2010年上半年,財政部會同相關部門發(fā)布《企業(yè)內(nèi)部控制配套指引》,連同此前發(fā)布的《企業(yè)內(nèi)部控制基本規(guī)范》,標志著我國企業(yè)內(nèi)部控制規(guī)范體系基本建成。2012年期間,我國內(nèi)控實施路線圖進行了數(shù)次微調(diào):8月,財政部和證監(jiān)會聯(lián)合發(fā)出通知,決定在主板上市公司分類分批推進實施
[Abstract]:Just past 2012, I feel the social responsibility of accounting profession; In the new year, it is gratifying that the social influence of accounting is improving. Based on its own research field, we pay more attention to the implementation of the internal control standard system. In the first half of 2010. The Ministry of Finance, in conjunction with the relevant departments, has issued the "supporting guidelines for Enterprise Internal Control", together with the previously issued "basic Standards for Enterprise Internal Control". During 2012, the road map of the implementation of internal control in China carried out several fine adjustments: on August, the Ministry of Finance and the Securities Regulatory Commission jointly issued a notice. It was decided to push forward the implementation of the classification of listed companies on the main board in batches
【分類號】:F233
【正文快照】: 剛剛過去的2012年,有感于會計專業(yè)承擔的社會責任;新的一年,欣慰于會計的社會影響力正在提升;谧陨淼难芯款I域,比較關注內(nèi)部控制規(guī)范體系貫徹實施工作的推進。2010年上半年,財政部會同相關部門發(fā)布《企業(yè)內(nèi)部控制配套指引》,連同此前發(fā)布的《企業(yè)內(nèi)部控制基本規(guī)范》,標志,
本文編號:1408370
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