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本文揭示了会计诚信缺失,会计假账非常普遍,会计信息严重失真的社会现象,指出了它不仅对证券市场和投资者造成巨大的伤害,也给国家和人民造成重大损失,极大地影响了国民经济的持续、稳定、协调发展,成为阻碍我国市场经济顺利发展的巨大障碍。如何维护会计中的诚信原则,是我国会计行业目前亟待解决的重大问题。同时深刻分析了现实中会计诚信原则缺失的种种原因,进而结合实际情况提出了一系列维护和提高会计诚信水平的途径与治理会计诚信缺失的对策。
This article reveals the social phenomenon of accounting honesty loss, accounting false accounting is very common, serious distortion of accounting information, pointed out that it not only caused great harm to the securities market and investors, but also caused great losses to the country and the people, greatly affected the nationals The sustained, stable and coordinated development of economy has become a huge obstacle to the smooth development of China’s market economy. How to safeguard the principle of good faith in accounting is a major issue to be solved urgently by the accounting profession in our country. At the same time, it analyzes profoundly the reasons why the principle of accounting integrity is absent in reality, and puts forward a series of ways to maintain and improve the level of accounting integrity and the countermeasures to eliminate the lack of accounting integrity according to the actual situation.