| 创造性会计抑或会计造假 |
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| 引用本文： | 戴欣苗. 创造性会计抑或会计造假[J]. 郑州航空工业管理学院学报(管理科学版), 2008, 26(1): 114-116 |
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| 作者姓名： | 戴欣苗 |
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| 作者单位： | 上海财经大学会计学院 上海200127 |
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| 摘 要： | 近年来道德滑坡和诚信缺失已经引起全社会高度关注，会计造假也成为众所周知的现象。但是业界却有人将之命名为“创造性会计”，并以经济学观点论证其合理性和可能性。文章从财务会计的目的、原则、信托责任、职业道德角度对这种观点加以驳斥。
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| 关 键 词： | 创造性会计 会计问责 会计准则 职业诚信 财务会计 |
| 文章编号： | 1007-9734（2008）01-0114-03 |
| 收稿时间： | 2007-10-11 |
| 修稿时间： | 2007-10-11 |
Creative Accounting or Accounting Falsity |
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| DAI Xin-miao. Creative Accounting or Accounting Falsity[J]. Journal of Zhengzhou Institute of Aeronautical Industry Management, 2008, 26(1): 114-116 |
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| Authors: | DAI Xin-miao |
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| Affiliation: | DAI Xin- miao (Accountancy School, Shanghai University of Finance and Economics, Shanghai 200433 ,China ) |
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| Abstract: | In recent years,moral sloping and trust shortage have been noticed by all the society.Accounting falsity also become the well-known phenomena,especially in China.Someone called it as "creative accounting" and used economics ideas to prove the rationality and possibility.This article try to criticize creative accounting and its methods from the purposes and principles of financial accounting,accountability and professional ethics of accounting. |
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| Keywords: | creative accounting accounting query principle of accounting professional ethics of accounting financial accounting |
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