会计诚信体系的构建

Building of accounting honesty system

会计诚信是市场经济的要求。影响会计诚信的因素有:信息不对称、制假信息的低成本与高回报、制度缺陷等。要通过会计诚信立法,建立监督约束机制、信用机制、企业内部管理机制来构建会计诚信体系。

Accounting honesty is the demand of social maket economy. The main reasons that affect the accounting honesty are the difference in information,the low cost and high profit of fake information,and the blemish of system.The accountant's honesty system should be built by building legal system 、controlling of system、honesty system and inner management system.