《关于会计责任与审计责任认定的研究论文》-毕业论文设计（可用）.docVIP

关于会计责任与审计责任认定的研究 经济管理学院 摘 要：企业作为现代市场经济的重要组成部分，特别是上市公司，其财务活动和状况受到公众、政府以及投资者越来越多的关注。面对众多的各种财务报告，如何分析其反映企业经营活动的真实性和可信度显得十分重要，企业财务报告的编制和公布涉及到企业内部会计人员和外部审计人员。会计责任与审计责任在定义上有所区别，各自具有不同的含义，但由于会计责任与审计责任之间关系密切。所以在二者的认定上有较大的困难。研究企业会计人员应承担的会计责任与外部社会审计人员应承担的审计责任是有必要的，这将会更好的明确会计责任与审计责任，了解二者之间的区别与联系，确定会计人员和审计人员各自应承担的责任范围，规范双方的行为。会计责任与审计责任的认定对于提高财务人员素质，保证社会经济活动健康运行，促进我国社会主义市场经济又好又快发展具有重大意义。 关键词：会计责任 审计责任 认定 英文题目 The accounting responsibility and auditing responsibility research 学生姓名、学院（英文）：Gen Chu、The School of Economic management 英文摘要 Enterprise plays an important part in the modern market economy,especially the listed enterprise. Their financial activities and situations are getting more attention from the public ,government and investors. When facing all kinds of financial reports, the reality and credibility of the way which reflecting the business activities becomes very important. The enterprise internal accountant and external auditor are involved in the editing and republic of the financial reports. the definition of the accounting responsibility is distinguished from the auditing responsibility ,however ,the two have intimate relationship. So the defining of the two is very difficult .it is necessary to research the responsibilities the accountant and auditor should take, and this will well clarify the accounting responsibility and auditing responsibility, understand the differences and relations between the two, clarify the different responsibilities which accountant and auditor should take , standard their behaviors .the confirmation of the accounting responsibility and auditing responsibility is extremely important in promoting the financial staffs personal quality, ensuring the normal operating of the social economy ,and enhancing social market economy . 英文关键词 accounting responsibility、auditing responsibility 、definition 目 录 摘要................................................................4 Abstract.................................................