摘要
会计诚信是市场经济健康发展的基石,没有诚信,就没有经济秩序。诚信缺失已经危及到整个社会的可持续发展,已成为制约我国经济健康发展和社会进步的顽疾。本文研究了会计诚信治理的具体对策,对我国的会计诚信治理体系进行了探索,从而为构建和谐社会奠定基础。
Accounting credit plays a very key role in the economy development.Without credit,the economy will develop disorderly.The credit de- ficiency has already endangered to the sustainable development of the whole society and becomes one factor that restricts economy development in our country.This paper has made research on the concrete measures of how to harness accounting credit and on harness system of the accounting credit.The purpose of this paper is to construct the harmonious society.
出处
《会计研究》
CSSCI
北大核心
2006年第6期28-34,共7页
Accounting Research
基金
岳上植教授主持的黑龙江省博士后基金项目"中国会计信用等级评价指标体系研究"(编号 LSZH-04101)
黑龙江省重点会计课题"黑龙江省会计诚信问题的现状及对策研究"(批准号:2004001)的相关成果。