会计诚信缺失的原因分析

Analysis on the Causes of Accounting Credit Lack

文章针对我国会计诚信缺失的现状,分别从社会历史文化、立法及社会体制、企业内部问题及会计自身的局限性等方面分析了其形成的原因。

This paper′s analysis is based on the current situation of the accounting integrity in China.The causes of accounting integrity lack should be considered from the special history culture of China,legislation,society system,the internal control in enterprises,the limitation of accounting system,etc.