浅谈会计诚信

Superficial View about Accounting Sincerity

近年来,会计诚信缺失对我国社会主义市场经济发展的危害日益凸现。本文作者从监督机制缺乏,会计制度不完善以及道德环境恶化等方面对会计诚信缺失的原因、危害等问题进行了分析,并针对目前我国会计界状况,提出了建立会计诚信体系、全面提高会计诚信的理论。认为应当从增强诚信教育力度、健全法律机制、加强会计法制建设等方面来加强会计诚信建设。只有从每个企业、每个企业领导人、每个会计成员做起,真正做到实事求是、诚实守信、坚持原则、廉洁自律,诚信会计这一思想才能够成真。

In recent years, the deficiency of accounting sincerity has posed increasingly obvious threats to the socialism market economy in China. In order to explore the problem of accounting sincerity, the author analyzes the reasons for the deficiency of accounting sincerity and the dangers hence caused in terms of the lack of a monitoring system, imperfectness.of accounting system and the worsening moral conditions. Moreover, in accordance with the present situation of China＇s accounting, the author puts forward the theory of establishing accounting sincerity system and improving the overall accounting sincerity. The author thinks that the accounting sincerity should be enhanced by means of strengthening education of sincerity, perfecting the legal system and the laws concerning accounting sincerity as the system of property identitication.