从经济学角度看会计诚信问题

会计业的诚信已被广泛关注,从中国的银广厦事件,到美国的安达信事件,无不对会计诚信提出了质疑。如何 重建会计行业的诚信是我们面临的紧迫问题。该文从经济学角度分析会计诚信缺失的原因,并阐述了我国会计诚信确立所应 解决的关键问题。

Good faith in accounting has caught the attention all over the country. From the Yinguang Sha event of China to the Andersen event of America, it has met universal close questions. How good faith can be set up again in the accounting field has become an urgent problem that we are faced with at present. The paper analyzes the reason for the loss of good faith from the angel of economics and expounds what is vital to the establishment of good accounting faith in China.