关于我国会计信息失真与会计职业道德建设的探讨

Discussion on the False-Information of Accounting and Strength of the Accounting Professional Ethics in Our Country

当前 ,我国会计信息失真已成为困扰政府、投资人、债权人等各方面的突出问题 ,会计信息失真并不单是会计本身问题 ,其原因是多方面的。如何解决此问题 ,本文从如何加强会计职业道德建设 ,健全会计法体系 ,提高会计信息质量方面作了简单论述。

Today, in our country the false-information of accounting has become the prominent problem annoying the government,investors,and creditors etc. The reasons of the false-information are various. In order to solve this problem,this paper expounds the fact briefly that how we can strengthen the accounting professional ethics and perfect the accounting legal system. By this way can the accounting information quality be improved.