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会计领域的诚信缺失,严重损害了我国市场经济的健康与持续发展,重建会计诚信势在必行。这不仅是一个经济问题,同时也是一个严重的社会问题。会计诚信缺失的原因主要有法律约束弱化、利益驱动、政府行为不规范、会计制度自身的缺陷等方面。如何重塑会计诚信,遏制会计造假,不仅要加强法律、制度和规则建设,而且必须积极倡导诚信精神,建立会计诚信体系,才能提高会计诚信度。
The absence of good faith in the accounting field has seriously damaged the healthy and sustainable development of the market economy in our country and it is imperative to rebuild the integrity of accounting. This is not only an economic issue, but also a serious social problem. The main reasons for the lack of accounting integrity are the weakening of laws and regulations, the drive of interests, the irregular behavior of government and the defects of accounting system. How to reshape the accounting honesty and curb the accounting fraud not only need to strengthen the law, the system and the rules construction, but also must actively advocate the honesty spirit, establishes the accounting integrity system, can improve the accounting integrity.