Question

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会计诚信的缺失与重塑研究
摘要：会计诚信是当前我国会计领域乃至整个社会经济领域中的一个热门话题，会计诚信表达了会计对社会的一种基本承诺，是会计与生俱来的品质。然而，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,加强会计诚信道德建设,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,才能更大地发挥会计在经济管理中的作用。
关键词：诚信 非诚信 奖惩措施 精确制导

Answer 1

Accountant the good faith flaw with remoulds the research

Abstract: Accountant the good faith was current our country accountant the domain and even in an entire social economy domain hot topic of discussion, accountant the good faith expressed accountant to society's one kind of basic pledge, was accountant the born that way quality. However, because Chinese economical switcher time market system not perfect, credit system imperfect, laws and regulations system incomplete and so on reason, causes the present society universal credit to be insufficient, but the credit flaw already became the restriction enterprise survival development, one of economical highly effective movement important attributes. Therefore, only has take the good faith as this, strengthens accountant the good faith moral reconstruction, the perfect whole city system, establishes effective accountant the good faith restraint mechanism, accountant the good faith guarantee mechanism, can the earth play accountant's in economical management role.

Key word: Good faith non- good faith rewards and punishment measure precision guidance

Answer 2

Accountant the good faith flaw with remoulds the research
Abstract: Accountant the good faith was current our country accountant the domain and even in an entire social economy domain hot topic of discussion, accountant the good faith expressed accountant to society's one kind of basic pledge, was accountant the born that way quality. However, because the Chinese economical switcher time market system not perfect, the credit system imperfect, the laws and regulations system is incomplete and so on the reason,Causes the present society universal credit to be insufficient,But the credit flaw already became the restriction enterprise survival development, one of economical highly effective movement important attributes. Therefore,Only then take the good faith as this,Strengthens accountant the good faith moral reconstruction,Perfect whole city system,Establishes effective accountant the good faith restraint mechanism, accountant the good faith guarantee mechanism,Can the earth play accountant's in economical management role.