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在会计界当中会计诚信一直都是大家非常关注的问题,有很多因素会导致会计失信,例如:人员素质不高、法制不健全、利益驱动、信息不对称等,但是利益驱使却是最主要的根源,会计造假的主要目标和意义就在于有利可图。要想使会计造假的行为得到有效地控制,可以通过广开言路,建立一个系统性的、以会计群体为本的会计举报机制,严厉打击会计造假行为。
In the accounting profession, accounting integrity has always been a topic of great concern to everyone. There are many factors that can lead to accounting fraud. For example, the quality of personnel is not high, the legal system is not perfect, the interests are driven, the information is asymmetrical, etc. However, interest motivation is the most important The root cause, accounting fraud is the main goal and significance is profitable. If we want to effectively control the behavior of accounting fraud, we can open a systematic accountant-based accounting and reporting mechanism and crack down on counterfeiting of accounting through our opening words.