会计责任

改革开放以来会计责任观念的传承与演进

The Inheritance and Evolution of Concepts of Accountability since China 's Reform and Open-up

试论校长如何履行会计责任

On How Schoolmasters and Presidents Perform Their Accountability

准政府监管模式、强化会计责任追究、确认新COSO框架、实施财务报告内部控制有效性评价等，是美国新会计监管框架的基本要素。

The new accounting supervision framework has basic elements , including government supervision mode , strengthening accountability , affirming COSO framework and effective evaluation of internal control .

论单位负责人的会计责任

On the Accountant Duty of the Person in Charge of a Unit

会计责任和预算编列压低赤字的两大主要元素。

Accountability and budgeting are key elements to drive down the deficit .

论会计责任与审计责任

Discussion on the Accounting Responsibility and the Auditing Responsibility

会计责任问题是会计行为和会计职业发展中的一个核心问题。

Research on the Development and Application of Responsibility Accounting in Market Economy ;

会计责任与审计责任混同的原因与对策探讨

Probe for the Reasons and Countermeasures of Confusing Accounting Liability with Audit Liability

浅谈单位负责人的会计责任

Discussion on the accountancy duty of chargehand in unit

论会计责任与审计责任的界定注册会计师审计责任与会计责任辨析

Audit responsibility Analysis Between Registered Accountants and Accountants

试论会计责任与审计责任的区分

On Differences between Accountant Responsibility and Audit Responsibility

美国联邦预算管理与政府会计责任

American Federal Budget Management and Government Accountability

注册会计师审计责任与会计责任是两个容易混淆的概念。

We often mix up two concepts of audit responsibility and account responsibility of registered accountants .

经济发展的可计算性要求与现代会计责任

Study on the interrelationship between the need of calculability for economy development and modern accounting duty

优化价值链与会计责任

Value Chain Improvement & Finance Responsibilities

试论单位会计责任主体

On the Accounting Responsibility Body

政治家、监管者和公司高级管理人员都提出要通过更好的公司治理约束公司的会计责任。

Politicians , regulators and corporate executives have all joined in the call for corporate accountability through better corporate governance .

文章论述了单位负责人及会计责任和会计法律责任的含义，阐述了单位负责人具体的会计责任和会计法律责任。

This article has discussed the meaning of the responsibilities and explained these two responsibilities of the person in charge .

审计责任与被审计单位会计责任的界定企业责任、企业社会责任、会计责任：关系和整合

How Distinguish Auditing Responsibility and Audited Unts Accounting Responsibility ; Responsibility and Social Responsibility of Enterprises and Responsibility of Accounting : Their Relation and Integration

确定注册会计师的法律责任，会计责任与审计责任的科学区分和合理承担则是前提和关键。

Must determine chartered accountant 's legal liability , accountant the responsibility and the audit responsibility science discrimination and undertakes is reasonably the premise and the key .

虽然该法案被认为是朝着正确方向跨进了一步，但是在公司会计责任团体提出的一些关键性的改革措施方面仍然存在不足。

While the act has been considered a step in the right direction , it still falls short in addressing some critical reforms advocated by corporate accountability groups .

企业社会责任意识与企业融资关系研究企业责任、企业社会责任、会计责任：关系和整合

On the Relationship Between Corporate Social Responsibility ( CSR ) Awareness and Financing Ability Responsibility and Social Responsibility of Enterprises and Responsibility of Accounting : Their Relation and Integration

本文从二者的基本概念入手，分析了造成二者混同的原因，并提出了科学界定审计责任和会计责任的几点建议。

This article compared the two basic concepts , analyzed the reasons which confused audit responsibility with account responsibility and proposed the scientific limits between audit responsibility and account responsibility .

审计职业综合环境治理措施包括：变革审计委托人和付费方式、强化审计责任（特别是会计责任）、充分利用保险功能，以及充分发挥审计手段的协同效应。

Comprehensive environmental administrating actions are to change audit entrusting and payment method , strengthen audit responsibility especially the accounting responsibility , fully utilize insurance functions and give a fully play with coordination effects of audit methodology .

对注册会计师法律责任的界定，应本着谁的责任谁承担的原则，分清审计责任与会计责任，区别过失与欺诈等方面的责任。

The defination of legal liability of CPAs should be based on the principle : " He who is in charge of it takes the responsibility . " and should distinguish audit responsibility from accounting responsibility , tort from fraud .

报表审计质量有三方面重要内容：报表的四性（合法性，真实性，准确性与完整性）审计：增强执业独立性；正确处理会计责任与审计责任的关系。

The quality of the auditing accounts has three aspects of important content , such as paying great attention to the legality , reality , accuracy and completeness in auditing , strengthening its own independence in auditing , dealing with the relations between accounting and auditing responsibilities correctly .

会计责任和审计责任是两种不同性质的民事责任，被审计单位提供不实财务会计报告的民事责任，注册会计师的审计责任不能替代、减轻或者免除被审计单位的会计责任。

Responsibility for accountability and auditing are two different types of civil liability , Provide audited financial accounting reports false civil liability , the responsibility of certified public accountants are not a substitute for the audit , the audit was to reduce or waive the responsibility of the accounting unit .

论会计法律责任的归责原则

On the Imputation Principle for Legal Liability in Accounting

作业基础责任会计是责任会计自身理论和实践的发展与完善，是对企业内部业绩评价的一种全新的改革。

The activity-based responsibility accounting is the development and improvement in the theories and practice of responsibility accounting , as well as a brand-new reform of the interior performance measurement .

双重受托责任会计是责任会计的新发展，在当前委托&代理关系日趋复杂、双重受托责任日益繁重的情况下，研究双重受托责任会计具有十分重要的现实意义。

Double - entrusted Responsibility Accounting is the new branch of Responsibility Accounting . Today , the relationship between principal and agent is more complex , and the double - entrusted responsibility is heavier than before .