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谈会计不诚信的原因及防范 被引量:1

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摘要 诚信是现代民法四大原则之一,是市场经济领域中一项基础性的行为规范,是会计行业发展的至上原则。近年来,国内外出现一系列重大的会计造假事件,引发了一场严重的会计行业诚信危机。昔日被称为"铁算盘"的会计人员,如今一部分已成为了"过街老鼠",会计的信誉受到了严重损害,会计不诚信问题也被广泛关注。因此,加快研究会计不诚信的防范问题,营造良好的会计信用环境,已成为我国目前亟待解决的重大问题。
作者 郭伟 杨晗
出处 《当代经济》 2012年第18期124-125,共2页 Contemporary Economics
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