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【摘要】市场经济是诚信经济,由于中国经济转轨时期市场体系不健全、信用制度不完善、法规体系不完备等原因,导致目前社会普遍信用不足,而信用缺失已经成为制约企业生存发展、经济高...
【摘要】市场经济是诚信经济,由于中国经济转轨时期市场体系不健全、信用制度不完善、法规体系不完备等原因,导致目前社会普遍信用不足,而信用缺失已经成为制约企业生存发展、经济高效运行的重要因素之一。因此,只有以诚信为本,加强会计职业道德建设,强化契约理性,健全全市体系,建立有效的会计诚信约束机制、会计诚信保证机制,加强会计职业道德建设,才能更大地发挥会计在经济管理中的作用。
【关键词】诚信;会计职业道德;约束机制 展开
【关键词】诚信;会计职业道德;约束机制 展开
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The market economy is the economy of honest and credit. Because of the reasons of China's incomplete market system, credit system and law system during the ecomony converting period, the credit in the society is generally not enough. And the loss of credit became one of the main factors that interrupt the development and high effecient running of enterprises. Therefore, we should base on honest and credit, strengthen the construction of accountatnt professionla moral, strengthen rationality of contracts, complete the market system, develope a effective accountant honest and credit control system and accountant honest and credit ensuring system, and strengthen the accountant professional moral constructin. Only in these ways, can we exert the effect of account in the management of economy.
key words:
Honest and credit.
Accountant professional moral
Control system
key words:
Honest and credit.
Accountant professional moral
Control system
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