就目前而言,会计诚信情况不只是会计的情况,并且也是整个企业诚信以及社会诚信树立的情况。唯有把条件背景作为根本的出发点,出发于会计以外的体系革新,树立以及完备,才可以从根本上处理好会计诚信的现象。树立优秀的会计诚信背景条件,必须改进背景、完善法规,以及社会德行培育三方面一同进步。 For now, accounting integrity is not just about accounting but also about corporate integrity and social integrity. Only when the condition background is regarded as the basic starting point and the system innovation, establishment and completeness outside the accounting system can we fundamentally handle the phenomenon of accounting integrity. To set up the background of good accounting integrity, we must improve the background, improve laws and regulations, and make progress along with moral cultivation in society.