在自然经济和传统文化层面上,诚信是道德文化的核心,强调的是内在品德修养,追求的是人格高尚,境界崇高。当时,自给自足是基本生存方式,市场交往不发达,诚信更多停留在“自省”、“自律”程度,形式和内容都比较简单。但如今的情况显然不同了,随着市场经济的建立与发展,会计诚信问题从来没有像今天这样与现实物质利益紧密联系在一起。因此,我们必须从经济学的角度对社会诚信问题加以思考。 At the level of natural economy and traditional culture, honesty and honesty are the core of moral culture. Emphasis is given to the cultivation of intrinsic moral qualities, and the pursuit of noble personality and lofty realm. At that time, self-sufficiency was the basic survival mode, the market was underdeveloped, and honesty and trust stayed more in the degree of “introspection” and “self-discipline”. The forms and contents were relatively simple. However, the situation is obviously different nowadays. With the establishment and development of a market economy, the issue of accounting integrity has never been as closely linked with the real material interests as it is today. Therefore, we must think about the issue of social honesty from an economic point of view.