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人们共同生活在一个世界里,需要遵守一定的行为准则和规范,以保证活动的秩序。诚信,是企业在市场经济的大潮中立稳脚跟和持续发展的先决条件。诚信,是市场经济中企业拥有的最大的“无形资产”。那么,会计诚信是什么呢?我们认为就是不做假账。朱镕基同志给上海国家会计学院题词“诚信为本,操守为重,坚持准则,不做假账”,这是对会计诚信作了最好的解释。然而,国外的安然事件、施乐公司事件;国内资本市场出现的银广夏、蓝田等事件,再次告诫我们“诚信”是市场经济活动中的安身立命之本,每名会计人员都必须遵守会计诚信,贪图一时之利,弄虚作假,必将受到惩罚。
People live together in a world, need to comply with certain codes of conduct and norms in order to ensure the order of activities. Honesty is a prerequisite for the firm to gain a firm foothold in the market-oriented economy and its sustainable development. Honesty is the largest “intangible asset” owned by an enterprise in a market economy. So, accounting integrity is what? We think that is not to do false accounts. Comrade Zhu Rongji gave the inscription of Shanghai National Accounting Institute on the principle of “Honesty, Ethics, Adherence to Norms, Not Fake Accounting,” which is the best explanation for the integrity of accounting. However, the Enron Incident and the Xerox Incident in the domestic market; the events such as Yinuangxia and Lam Tin appearing in the domestic capital market once again warn us that “good faith” is the foundation of the market economy. Every accountant must abide by the integrity of accounting, Corrupt temptation, fraud, will be punished.