摘要
近年来,会计信息失真现象越来越严重,究其原因,一个重要的方面是会计人员的职业道德标准下滑。当务之急,是要营造好会计从业环境,加强会计职业道德教育,强化行业监督,加大惩罚力度,努力提高会计人员的职业素质和业务水平,不断提高经济生活中的会计诚信的水平。
Recently years the anemographic phenomenon of fiscal information is more and more serious. An important reason is the criterion of bursarial occupational morality play down. It is the urgent matter that construct favorable circumstance of accountant working, strengthen occupational morality education of accountant, enhance trade supervise, and punish strictly, improve the professional diathesis and operation level of accountant, improve the honest level of accountant in economic life.
关键词
会计职业道德
会计造假
会计信息失真
Bursarial occupational morality
Accountant cook accounts
Fiscal information anemographic
