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诚信是人最为重要的品质,也是确保社会经济正常发展的重要基础,对于会计人员而言,诚信是开展会计工作必不可少的规范。随着社会经济的持续发展,社会对于会计诚信的要求也越来越高,然而,近几年由于会计诚信的缺失对经济发展造成了极其严重的影响,因此构建会计诚信评价体系显得尤为重要。本文从会计诚信缺失的危害着手,分析构建会计诚信体系的重要性,探究会计诚信评价体系的构建措施。
Honesty is one of the most important qualities of people and an important foundation for ensuring the normal development of social economy. For accounting personnel, sincerity is an indispensable criterion for carrying out accounting work. With the sustainable development of society and economy, the social demand for accounting integrity is also getting higher and higher. However, due to the lack of accounting integrity in recent years, the economic development has been extremely severely affected. Therefore, it is particularly important to construct an accounting credit evaluation system. This article starts from the harms of lack of accounting integrity, analyzes the importance of constructing accounting integrity system and explores the construction measures of accounting integrity evaluation system.