论会计的规则意识和规则素养（On the rule consciousness and rule literacy of Accountants）.docVIP

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论会计的规则意识和规则素养（On the rule consciousness and rule literacy of Accountants）.doc

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论会计的规则意识和规则素养（On the rule consciousness and rule literacy of Accountants）

论会计的规则意识和规则素养（On the rule consciousness and rule literacy of Accountants） Discussion on the accounting rules and rules of literacy awareness Abstract the author believes that the widespread accounting irregularities phenomenon in reality shows that Chinas current accounting Understanding the awareness of the rules and rules of literacy exist some problems, cultivate awareness of the rules and abide by the accounting rules The rules of literacy is imminent, need to attract enough attention. Keywords accounting rules; rule quality consciousness; In one, accounting irregularities In recent years, although the guidance of public opinion, media exposure, the laws and regulations, administrative enforcement measures such as multi pronged, But accounting information disclosure irregularities still emerge in an endless stream, the situation is not optimistic. From Enron, application Accounting fraud of music, Merck, WorldCom and other large companies, the domestic Sichuan red, qiongminyuan, Zheng Bai The major of accounting fraud, Daqing Lianyi, Yinguangxia company, the Ministry of finance, audit department and all levels of discipline, The annual inspection department, accounting firms can find surprising amount of discipline. According to reports, 2005 A total of 107 listed companies have 177 illegal records; and 2003, 56 respectively over the same period in 2004 And 111. In 2004, a year-on-year increase of 1 times the illegal record, 2005 on the basis of this increase in 6. According to statistics, 1H violation records, which can be divided into four categories: the first category is the illegal information disclosure; The two category is the third executives suspected of crime; the company is operating in violation of laws and regulations; the fourth is illegal guarantee etc. Matter。 The type and number of violations as shown in table 1: Here the information disclosure violations accounted for the highest proportion, in 177 cases of violations recorded in 93, the propor