论会计诚信的缺失与重塑

A Study on the Lacking and Rebuilding of Accounting Integrity

导致会计诚信缺失的原因在于:首先,我国企业产权制度不合理,造成委托人"虚位";其次,会计从业人员与会计执业机构缺少独立性,导致监管机制失灵;再次,民事赔偿机制不健全,会计造假成本低;最后,会计自身的特点及局限性为会计操纵提供了空间。鉴于此,重塑会计诚信必须从明晰产权、建立健全会计监管机制和完善相关法规体系等方面着手。

The reasons causing the lacking of accounting integrity lie in the following. Firstly, because the property right system of our country's enterprises is unreasonable, its result is the vacancy of client. Secondly, accountants and their practicing organizations lack independence, which results in the inspection system not working properly. Thirdly, the system of civil compensation is incomplete and the cost for accountants to cook accounts is low. Finally, the characteristic and limit of accounting provide space for accounting manipulation. Therefore, rebuilding accounting integrity should begin in making clear property right, setting up and completing accounting inspection system and perfecting some laws and regulations and system concerned.