我国会计信息失真的“德治”与“法治”

"Rule by lawó and òRule by virtue" to avoid accounting information distortion in China

如何遏制会计造假已成为当今社会广为关注的热点话题。从时政角度阐述当前围绕以人为本开展诚信教育的紧迫感和必要性,主要通过加强以“三个代表”为中心的思想教育、以职业道德为主体的素质教育来推进和实现;同时论述法制缺陷是会计造假盛行的一大诱因,就新《会计法》的实施倡导依法治假;最后就如何实现“德治”与“法治”紧密结合的问题提出了几点建议。

This article , in term of current politics ,discusses the importance and necessity of education of reputation .Which can be achieved through strengthening ideological education and qualified education forcing on 'Three Representatives' and profes- sional ethics .And then it points out that defect in law system is the main reason of deceptive behaviors in accountancy .So it proposes that such behaviors should be avoided according to the newly-Bill of Accounting .And the last the paper gives some suggestions of how to combine rule of virtue with rule by law .