有关会计诚信的理性思考

On the Reasonable Thought of Accounting Integrity

建立一套与市场经济相适应的会计信息质量保障体系,综合运用政治、经济、法律、行政、文化手段,不断完善会计法律法规,严肃财经纪律,才能真正确保整个市场经济的健康有效的发展。而整个体系的建立和健全是一个任重而道远的过程。在这个过程中,会计诚信也成了整个市场经济发展的职业道德规范,各执业阶层的人员都应该认识到自己应该负有的诚信义务,以使会计信息质量保证体系的尽快建立、健全和完善。

To establish the accounting information quality ensurance system, utilize the tools of political, economics, law, administration, culture to improve the accounting and economic laws. So that it can really ensure the healthy development of the entire marketing economic. But the process of system set up and completeness is a long term process. During the period, the accounting integrity becomes the professional moral standard of the whole marketing economic development. All the professional personnel in every level should know the integrity liability by themselves, to ensure the sooner set up and improvementd acoounting information quality ensurance system.