会计精神是由会计工作实践及其本质特征决定的。如,不久前媒体曝出的“中华儿慈会”把4.75亿元误写成47.5亿元事件,经审计,是由于会计人员的疏忽大意造成的。会计人员从业都知道作风要严谨、精细,这是自己想像或别人要求的吗?不是,这是这项工作环环相扣、 Accounting is determined by the accounting practice and its essential characteristics. For example, not long ago the media exposed “China Charity Association ” 477 million yuan mistakenly written into 4.75 billion yuan incident, the audit was due to the negligence of accountants caused. Accounting staff practitioners know the style should be rigorous, sophisticated, this is their own imagination or other people’s demands? No, this is the work interlocking,