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Of accountant responsibility and audit responsibility limit 1

来源: 作者:Stand originally 时间:2009-01-03 Tag: 点击:

Accountant responsibility and audit responsibility are the concept with one couplet close together department, both contact cheek by jowl together through responsibility of be commissioned economy; In the meantime, accountant responsibility and audit responsibility are two different ideas in registering accountant audit, they are involved register accountant and the legal responsibility that be differentiated by the responsibility of audit unit and assume possibly. Review history of world each country, as a result of both limit not clear, once caused a series of contentious case. For example: The Aerte 1931 strides a company (Ultramares Corp) appeals to case of office of tower agree accountant; The Robin at the beginning of 1938 this the company goes broke incident (1) . Mix with accountant responsibility of audit responsibility limit not clear have immediate concern. As system of our country socialist market economy build, our country registers accountant career to also be in ceaselessly development and perfect, how to limit scientificly to accountant responsibility and audit responsibility reasonably, to aggrandizement accountant business accounting, development our country registers accountant career, stimulative socialist market economy develops, having all in all sense.

The article tries to differ from the concept of accountant responsibility and audit responsibility will distinguish two kinds of responsibility, with period the science of the accountant responsibility in registering accountant solid Wu for our country and audit responsibility differentiates provide academic basis.

One, the academic date from of accountant responsibility

Any is engaged in the main body of some activity, be in charge of to its activity and result, because the society gifts,be its specific right will achieve specific goal. The right and responsibility are unified, the society asks this main body is responsible to action result at the same time. Accounting personnel uses the powers and authorities of office that the organization gifts to pursue treasurer job, also want to assume due accountant responsibility, assure to achieve accountant goal. So, might as well choose such angle to hold accountant responsibility, namely: Accountant essence- - > accountant target- - > accountant responsibility

1.Accountant essence- - > accountant target

The accountant is activity of a kind of government, this, can confirm from the development of administrative definition and accountant function.

Management is organization of hold together mankind (collective) in individual ligament, in can making organize force to be more than an organization individual strength the sum, enlarge each individual effect, produce the effect that individual strength does not have, achieve constituent goal thereby. Management is comprised by 5 basic functions; Forecast and plan, organize and direct, supervise and control, education and drive, dig go and innovate. The accountant begins from approximately original tie knots keep a record of events, development comes contemporary accountant, function widens ceaselessly, involve forecast, plan, decision-making, supervise, each domains such as control, drive. The accountant is not the need that gets used to each passively to just face accountant information, pass however provide accountant information, kinetic affect decision-making behaviour. The accountant handles economic business, lawful to its sex, economy makes judgement, perform the function such as the decision-making, control of pair of economy activities directly thereby, make the most acute, effective control system in system of contemporary and decision-making management. Because this can say, the accountant is the main component in system of an open management, the activity that itself place undertakes runs an activity namely.

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