试论会计信息失真与加强会计职业道德建设

Discussion on the Relation between Accounting Information Distortion and Build Accounting Occupation Morals

会计职业道德好坏是导致会计信息失真,影响会计工作的关键所在。会计信息的过失性失真,与会计人员职业道德相关,因为责任心、技能、心理素质均包括在职业道德中;故意性失真中,除了单位负责人的责任由于“信息不对称”而难以发现经办人提供虚假原始凭证外,其余都与会计人员职业道德相关,法律不能解决的问题,只能依靠道德;甚至法律的有效实施还要以道德为基础。

Discusses that accounting occupation morals lead accounting information distortion, so that accounting accounting information distortion will be overall controlled. is the key influencend on accounting work to occupation morals should be strengthened,