关于会计诚信问题的思考

The Question Thinking about Accountant's Honesty

市场经济是诚信经济,由于中国经济转轨时期市场体系不健全、信用制度不完善、法规体系不完备等原因,导致目前社会普遍信用不足,而信用缺失已经成为制约企业生存发展、经济高效运行的重要因素之一。因此,只有以诚信为本,加强会计职业道德建设,强化契约理性,健全全市体系,建立有效的会计诚信约束机制、会计诚信保证机制,加强会计职业道德建设,才能更大地发挥会计在经济管理中的作用。

Market economy is honesty economy, because the market system of Chinese economic transition period is imperfect, the credit system is not perfected, such reasons as the regulation system is incomplete, cause the social general credit at present to be insufficient, and credit lacks and already becomes and restricts enterprise＇s survival and development, one of the high cost efficiency important factors that operate. So, are based on sincerity, strengthen accounting professional ethics construction, strengthen the reason of the agreement, perfect market system, set up effective accountant＇s sincere tied mechanism, accounting sincerity and guarantee the mechanism, strengthen accounting professional ethics construction, the accounting role in economic management of full play that could be greater.