本文選題：會計　切入點：精神　出處：《財務(wù)與會計》2013年04期 　論文類型：期刊論文

【摘要】：正會計精神是由會計工作實踐及其本質(zhì)特征決定的。如,不久前媒體曝出的"中華兒慈會"把4.75億元誤寫成47.5億元事件,經(jīng)審計,是由于會計人員的疏忽大意造成的。會計人員從業(yè)都知道作風(fēng)要嚴(yán)謹(jǐn)、精細(xì),這是自己想像或別人要求的嗎?不是,這是這項工作環(huán)環(huán)相扣、
[Abstract]:The spirit of positive accounting is determined by the practice of accounting work and its essential characteristics. For example, a recent media release of the "Chinese Children's Mercy Society" mistakenly wrote 475 million yuan into 4.75 billion yuan, which was audited. Is because of the carelessness of accounting personnel caused. Accountants know that the style of rigorous, fine, this is their own imagination or other requirements? No, this is the work that is intertwined,
【分類號】：F233
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本文編號：1633699