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会计舞弊案件不断公诸于世,人们对会计工作的真实性、有效性产生了质疑,从而引发了对会计信息的信任危机。会计信息失真,虚假会计信息产生,引发了社会各界的不断思考。本文通过对近年来会计舞弊案件的成因分析,提出促进会计工作的诚信建设的必要性,并就如何建立会计监管长效机制提出了相应措施,目的是重拾社会对会计的信任,使会计在国民经济发展进程中更好的发挥其职能作用。
Accounting fraud cases keep promulgating the world, people have questioned the authenticity and validity of accounting work, which has triggered a crisis of trust in accounting information. Accounting information distortion, false accounting information, triggered a continuous reflection of all sectors of society. Based on the analysis of the causes of accounting fraud cases in recent years, this paper put forward the necessity of promoting the integrity construction of accounting work and put forward the corresponding measures on how to establish the long-term mechanism of accounting supervision. The purpose is to regain the trust of society in accounting, In the process of national economic development, it should give full play to its functions and functions.