论市场经济中的会计诚信

On Good Faith of Accounting in Market Economy

会计是以货币为主要计量单位,对一定主体的经济活动进行全面、综合、连续、系统的核算与监督,并向有关方面提供会计信息的一种经济管理活动。而市场经济中的会计操守关系到会计和的生命线,是会计师的底线和灵魂。文章从会计诚信的必要性、会计诚信缺失的原因、会计诚信缺失的危害等方面加以分析,进而提出治理诚信缺失的对策。

Accounting, mainly related with money, is a unit of measurement. It makes a full-scale, integrative, continuous and systematic accounting and supervision of some economic activities, and it also acts as an economic activity to provide accounting information. However, in the market economy system, the honesty of accounting is connected with the lifeline of the industry which is the bottom line and spirit of each accountant. After making an analysis of the necessity of good faith of accounting, the reasons and bad influences of lack of good faith of accounting, this paper presents some countemeasures in dealing with the lack of good faith.