Title: Necessity and Principles of Establishing China's Business Enterprise Accounting Rules——Professional Codes of Conduct
Abstract: This paper analyzes and explores the present conditions of China's business enterprise accounting rules, and brings forward some perspectives in a systematic way as follows: Business enterprise accounting standard-morals standard is one of the most important parts of accounting normative system .It can also restrain accounting information distortion and improve the quality of accountancy, strengthen the construction of morals. Moreover, this article advises that our Ministry of Finance should establish business accounting standard-moral standard and the standard should include principles of its constitution.
Publication Year: 2004
Publication Date: 2004-01-01
Language: en
Type: article
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