重塑会计诚信与国有企业退出

Rebuilding Accounting Integrity and State-owned Enterprises Withdrawing

中国会计面临着诚信危机的严峻挑战。会计诚信危机的根源在于国有企业委托人虚位,而国有企业治理结构的缺陷则成为这场危机爆发的诱因。国有企业退出有助于实现企业委托人实位化和完善公司治理结构,从这个意义上来说,国有企业退出也是重塑会计诚信的一项重大举措。

The accounting of China is being faced with the severe challenge of integrity crisis. The root of this crisis lies in the client vacancy of the state-owned enterprises. And the defect of the corporate governance structure results in the outbreak of this crisis. The withdrawal of the state-owned enterprises will contribute to the establishment of client and the improvement of the corporate governance structure. According to this point, the withdrawal of the state-owned enterprises is also a great move to rebuilding the accounting integrity.