| 论会计责任与审计责任 |
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| 引用本文： | 赵建梅,杜金凤.论会计责任与审计责任[J].科技情报开发与经济,2006,16(22):148-150. |
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| 作者姓名： | 赵建梅 杜金凤 |
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| 作者单位： | 1. 汾西机器厂财务处,山西,太原,030027
2. 山西焦煤集团有限责任公司东曲矿选煤厂,山西,古交,030200 |
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| 摘 要： | 介绍了会计责任与审计责任的含义,分析了会计责任与审计责任的相关性与差异性,探讨了会计责任与审计责任的划分与具体界定,指出了认识和区分会计责任与审计责任的现实意义。
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| 关 键 词： | 会计责任 审计责任 相关性 差异性 |
| 文章编号： | 1005-6033（2006）22-0148-03 |
| 收稿时间： | 2006-08-11 |
| 修稿时间： | 2006年8月11日 |
Discussion on the Accounting Responsibility and the Auditing Responsibility |
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| ZHAO Jian-mei,DU Jin-feng.Discussion on the Accounting Responsibility and the Auditing Responsibility[J].Sci-Tech Information Development & Economy,2006,16(22):148-150. |
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| Authors: | ZHAO Jian-mei DU Jin-feng |
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| Abstract: | This paper introduces the connotation and comprehension of the accounting responsibility and auditing responsibility, analyzes on the correlation and difference of the accounting responsibility and the auditing responsibility, probes into the classification and concrete definition of the accounting responsibility and auditing responsibility, and points out the practical significance of recognizing and differentiating the two kinds of responsibilities. |
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| Keywords: | accounting responsibility auditing responsibility correlation difference |
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