论文部分内容阅读
诚信是中华民族千百年来的传统美德,是做人之本。对会计人员来说,更是最基本的素质和工作要求。只有每一个会计人员本着诚信的态度去扎实工作,客观公正地处理每一笔会计业务,才能维持企业的长远发展,促进会计行业的长足进步。然而,在实际工作中,会计行业却存在着诸多诚信缺失问题,它不仅仅是一个行业本身的问题,更是影响国民经济发展和社会稳定的重要因素。文章通过对会计诚信缺失的研究,系统分析了会计诚信缺失的可能原因,就如何建立与完善会计诚信机制分别从优化外部环境与内部环境两方面提供了可行性思路。
Honesty is the traditional virtue of the Chinese nation for thousands of years and is the foundation of being a human being. For accounting personnel, it is the most basic quality and job requirements. Only when every accountant works in a down-to-earth manner in good faith, every accounting business objectively and fairly can we maintain the long-term development of the enterprise and promote the rapid progress of the accounting profession. However, in practical work, there are many problems of lack of honesty and credit in the accounting profession. It is not only an issue of an industry itself, but also an important factor that affects the development of the national economy and social stability. Through the study of the lack of accounting integrity, the article systematically analyzes the possible causes of the lack of accounting integrity, and provides feasible ideas on how to establish and improve the mechanism of accounting integrity from the perspective of optimizing external environment and internal environment respectively.