要从建设和谐社会的高度狠抓会计诚信建设

To Strengthen Honesty Construction From the View of Esfablishment of Harmounious Society

市场经济是诚信经济,会计应当是诚信行业。但随着中外会计舞弊案件的不断曝光,人们对会计信息的真实性、有效性产生了怀疑,引发了会计信任危机,会计诚信已经关系到和谐社会的建设。加强会计诚信刻不容缓,这是社会的呼声,也是建设和谐社会的需要。本文从造成会计诚信缺失的原因入手,提出治理会计诚信缺失的对策和措施,旨在呼吁社会各界关注会计诚信建设,设有会计专业的高等院校以及职业技术院校高度重视会计诚信教育问题,共同努力,重塑会计行业诚信,创造建设和谐社会的良好环境。

Market economy is an honesty one and accounting should be an honesty profession. With the exposing of cheating in domestic and foreign accounting, there causes confident risk in accounting as well as in the truth of it and its performence. In developing economy, accounty honesty is closely related to the construction of a harmounious society. The paper suggests that all people in society should work togther to rebuild professional honesty so that accounting honesty can serve better in building up harmounious society.