论会计诚信危机的原因与治理对策

The reason of the accounting sincerity Crisis and the control method for accounting sincerity Crisis

会计信息失真已成为当前严重影响社会经济生活正常秩序的突出问题,会计诚信危机的原因是错综复杂的,面对诚信危机,应正确了解和认识会计诚信,营造有利于会计诚信的内部环境,重塑会计诚信须加快完善公司治理结构,提高会计失信成本,应将会计诚信建设纳入整个社会的信用体系建设。

The problem of accounting sincerity Crisis is a hot issue in the accounting field of our country and it make a serious influence on the rules of the social and economic in the present. There are many complex reasons about accounting sincerity Crisis. when we faced the accounting sincerity Crisis, we should understand and know accounting sincerity, build an internal environment which is good to accounting sincerity, how to restructure accounting sincerity？ Perfect structure of organization , improvement in the cost of accounting sincerity are the best ways. The structure of accounting sincerity should be include into the system of the whole social sincerity.