会计诚信与构建和谐社会的战略思考

Thinking about Accounting integrity and build a harmonious society Strategic

该文论述了会计诚信是和谐社会的道德基础,阐明了当前会计诚信缺失的表象特征,提出了构建和谐社会,提高会计诚信水平的思路:一是要加强职业道德建设,二是要完善后续教育体系,三是要加强会计制度建设。四是要强化内部监督,五是要完善外部约束机制。

This paper discusses the accounting integrity is the moral foundation of social harmony, expounds the symptoms of accounting integrity deficiencies, raise a harmonious society, and the way to enhance the level of accounting： First, we must strengthen the building of professional ethics, secondly, we must improve the education system, and thirdly, we should strengthen the accounting system. Fourth, we should strengthen internal supervision; fifth, it is necessary to improve the external constraint mechanism.