对会计诚信缺失问题的思考

Thoughts about Loss of Honesty in Accounting

分析了我国会计信息失真的主要表现、形成的原因,提出了从法规建设、执法力度、人员素质、监督职能以及管理体制等方面的应对措施,旨在提高会计信息的质量,能够客观、准确、全面、系统地反映经济活动的情况,从而提高经济效益。

This paper analyses the main manifestations and causes of the lack of fidelity in accounting information in detail, and puts forward effective measures in regulation construction, enforcement of the law, personnel quality, supervising function and management system, so as to improve the quality of accounting information to reflect its economic situations objectively, accurately and systematically, and reinforce the management as well as improve economic efficiency.