会计信息在以金融市场为主导的社会主义市场体系的作用日益明显;然而,近几年以来,会计信息失真的程度日趋严重,大案要案不断曝光。能否正确认识和处理会计责任与审计责任的相互关系已经成为影响社会主义市场经济特别是证券市场发展的一项重要因素。本文拟就会计责任与审计责任问题阐述一此粗浅的见解。 The role of accounting information in the socialist market system led by the financial market has become increasingly evident. However, in recent years, the degree of distortion of accounting information has become more and more serious, and major cases have been exposed continuously. Whether we can correctly understand and handle the relationship between accounting responsibility and audit responsibility has become an important factor that affects the development of the socialist market economy, especially the stock market. This article intends to account for the responsibility of accounting and auditing responsibility to elaborate a superficial opinion.