摘要
加强会计诚信体系建设是解决目前我国会计领域存在的会计失信问题的有效途径。本文分析了会计诚信危机的成因,并指出在目前我国会计诚信环境条件下,加强会计诚信建设,应着重抓好会计诚信教育体系建设,会计诚信的立法和执法建设,会计中介服务市场化建设及政府监督和管理建设。
Strengthening the idea of honesty is the best way to solve the problem of false information in accounting system. This paper analyses the causes of honesty miss in accounting system. To solve the problem, legislation and law enforcement of honesty in accounting system should be emphasized, and government supervision and management should be emphasized as well.
出处
《湖南科技学院学报》
2005年第12期144-145,共2页
Journal of Hunan University of Science and Engineering
关键词
会计诚信
成因
对策
Honesty in Accounting System
Cause
Countermeasure
