| 保障会计信息真实性的法律思考 |
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| 引用本文： | 詹渝宁. 保障会计信息真实性的法律思考[J]. 现代法学, 1999, 0(4) |
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| 作者姓名： | 詹渝宁 |
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| 作者单位： | 西南政法大学!重庆400031 |
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| 摘 要： | 市场经济对会计信息具有依赖性。而原始凭证的质量严重制约着会计信息的真实性。本文认为经济业务的职能部门作为原始凭证的提供者，他们也应对会计信息的真实性承担责任，为此应当完善原始凭证的法律制度。
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| 关 键 词： | 保障 会计信息 真实性 法律 思考 |
Reliability of the Accountant Information |
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| Zhan Yuning. Reliability of the Accountant Information[J]. Modern Law Science, 1999, 0(4) |
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| Authors: | Zhan Yuning |
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| Affiliation: | Zhan Yuning |
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| Abstract: | Market economy depends very much upon the reliability of the accountant information and the original receipt and other documents affects the reliability very much,so the author in the article thinks that the accountants are to be responsible for the reliability of any information and documents provided and further elaborates on the legal issues arising therefrom. |
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| Keywords: | accountant information reliability legal considerations |
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