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会计从业人员的诚信度在经济迅猛发展的今天,对整个社会市场经济的健康、稳步、快速发展起到了尤为重要的作用。在全国热门行业排行中,会计这一行业一直名列前茅可谓充分证明了这一点。由于利益的驱使等诸多因素,随之而来的行业诚信问题日趋严重,会计行业频频出现舞弊案及审计失败案。这充分体现了部分会计人员在衡量个人利益与国家利益时,不能坚持原则,为了蝇头小利铤而走险,以身试法,会计从业人员的失信昭然若揭。因此对于会计人员失信问题的研究迫在眉睫。
The integrity of accounting practitioners in the rapid economic development today, the entire social market economy, healthy, steady and rapid development has played a particularly important role. Popular in the industry ranking, the accounting profession has been among the best can be described as fully proved this point. Due to many factors, such as the drive of interests, the consequent industry integrity problem is getting worse day by day. The fraud in the accounting industry and the failure of auditing frequently occur. This fully demonstrates that when accounting personnel measure the individual interest and the national interest, they can not uphold the principle and defy the petty profits. By defying the law, the dishonesty of accounting practitioners is quite clear. Therefore, the study of accounting staff’s dishonesty is imminent.