会计诚信的现实思考

Current Thought About Accounting Honesty

会计诚信决定着会计信息的真实性,影响着资本市场的运行效率和市场经济的完善,是市场经济顺利发展的重要基础。提高会计诚信重在加强会计从业者的职业操守,又要依靠法律法规、监管机构、企业管理层和行业自律。

Aceouning honesty decides the facticity of accourlting information,influences function efficiency of capital market, is the foundation of smooth development of market economy. In fact, it focuses on strengthening profession integrity of accountants.