论文部分内容阅读
现阶段,会计信息质量普遍不高,会计信息失真。本文从会计失信危害市场经济秩序、投资者、危害会计人员自身说起。剖析社会道德秩序失衡是会计失信的社会背景,信息不对称是会计失信的前提,会计自身的特点及局限性是会计失信的条件,失信成本低是会计失信的动力。最后谈了推行会计准则、完善公司的治理结构、建立民事赔偿制度、推行诚信保险制度、强化诚信教育重塑会计诚信对策。
At this stage, the quality of accounting information is generally not high, the accounting information is distorted. This article from the accounting mishap harm the market economic order, investors, endangering accountants themselves talk about. An analysis of the imbalance of social moral order is the social background of accounting misdiagnosis. Asymmetric information is the precondition of accounting mishap. The characteristics and limitations of accounting are the conditions of accounting misguidedness. The low cost of losing credit is the driving force of accounting mistrust. Finally talk about the implementation of accounting standards, improve the company’s governance structure, the establishment of civil compensation system, the implementation of integrity insurance system, strengthen the integrity of education reshaping accounting integrity measures.