走出诚信危机 重塑会计信用

Going Out of Honesty Crisis and Remoulding Accounting Credit

市场经济就是"信用经济"。从最初的物物交换到货币充当等价物,再到契约关系,无不以信用为基石。当信用缺失现象蔓延时,将会严重影响市场经济秩序的正常运行。文章从会计信用缺失给社会带来的危害、影响因素入手,提出了加强会计诚信建设的几项重要措施。

Market economy is credit economy.Honesty has always been taken as the foundation from the instial barter to money as equivalent value,and to exchange by a contract.Lack of honesty,will severely damage the normal mechanism of market economy. Considering the harmful effects of lack of honesty on society,The author puts foward several important measures in this paper for remoulding accounting credit.