会计诚信匮失的宏观环境归因分析

Accountants' Lack of Honesty and Macroenvironment: Cause Analysis

宏观环境缺乏诚信,是会计缺乏诚信的根本归因。因为会计信息造假者的行为,不可能脱离宏观环境其他个体或集体行为的影响;被造假的会计信息作为一种特殊的商品,由宏观环境决定供求关系;对会计诚信的宏观环境监督,因监管队伍的素质问题而乏力。要再造会计诚信,就需再造宏观环境诚信之势,各级地方政府尤需先行。

Accountants and accounting work exist in a given macroenvironment. Accountants' lack of honesty is inseparable from a lack of honesty in the macroenvironment. So, a lack of honesty in the macroenvironment constitutes the root cause of accountants' lack of honesty. To rebuild accountants' honesty, it is necessary to recreate a favourable macroenvironment for maintaining honesty.