治理会计诚信缺失的对策研究

Study on the Countermeasures for Treating the Shortage of the Accounting Credit

从建立健全会计诚信教育体制入手,分析了造成会计诚信缺失的多种原因,并针对性地提出了改善会计职业内部环境、完善公司治理结构、推行切实可行的会计委派制度、加大打击惩罚力度等解决方案。

Starting from establishing and perfecting the accounting credit education system, this paper analyzes on various reasons of the shortage of the accounting credit, and puts correspondingly forward some solving schemes such as improving the internal environment of the accounting profession, perfecting company＇s administrating structure, promoting the practicable accountant appointing system, strengthening the punishment, etc.