摘要
加入WTO的背景下,要求会计信息的披露要诚信至上,不做假账。只有重信誉、守信誉才能形成公平的竞争环境。目前,我国会计信息低下已成为制约市场经济开放的“瓶颈”,如果诚信问题不解决,关系到我国的对外开放,吸引外资和证券市场的健康发展。因此,会计信息诚信亟待加强。
The access to the WTO calls in for creditnble accounting information with the ex clusion of accounting fraudery.Only credit and credit maintance can help to form a fair competitive environment.Currently in China low credit of accounting info rmation has become the “bottlenock” restricting market economy.So if this prob lem is not solved,it will affect China's Open-up,attracting foreign investment and the healthy development of security market.It is vital to reinforce the cred it of accounting in formation.
出处
《商业研究》
北大核心
2005年第10期147-148,共2页
Commercial Research
关键词
WTO
会计信息
诚信对策
WTO
accounting information
credit countermeasure