企业诚信既是企业信用的观念前提,又是企业信用在长期实践中形成的主体品质和主体精神的积淀。
Enterprise trustworthiness is a conceptual prerequisite of enterprise credit as well as the main quality and the spirit of enterprise credit distilled from the long-term practice.
主观诚信是主体对其行为符合法律或具有合道德内容的个人确信。
Subjective good faith is the main individual for that its behavior coincidence method restrains or has to join morals content believe.
会计诚信作为企业契约交易主体对会计执行过程及其结果的一种理性要求,其实质同样是一种契约,我们称之为“会计诚信契约”。
Accounting faith, which is the rational requirement for the implementation and result by the transaction parties, actually is also a kind of contract that is called "accounting faith contract" here.
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