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诚信对于会计工作的开展具有举足轻重的作用,它是会计行业最基本的行为规则之一。在经济领域所发生的一系列重大会计造假事件,不仅严重损害了广大投资者的利益,而且严重影响了经济的...
诚信对于会计工作的开展具有举足轻重的作用,它是会计行业最基本的行为规则之一。在经济领域所发生的一系列重大会计造假事件,不仅严重损害了广大投资者的利益,而且严重影响了经济的发展,会计诚信问题正发展成一个社会问题。鉴于此,本文先对会计诚信的涵义进行介绍,结合当前会计诚信的现状,找出会计诚信危机产生的深层次原因并对其提出相关的对策。
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Credit plays an important role in the accounting field, it is one of the most basic rules of conducts. In the economic field, the majority of accounting fraud cases, not only damaged the benefit of the vast numbers of investors hardly, but also affected the economy seriously. Accounting credit issues are developing into a important social problem. In view of this, the article focuses on the meaning of accounting integrity is described, with the current status of accounting integrity, fiscal integrity which identify the deeper causes of crises and their relative measures proposed.
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