浅谈会计失信原因及对策

Analysis of Causes and Countermeasures of Accountant Distortion

会计诚信原则是会计行业的基石,也是整个市场经济正常运行和国民经济健康发展的关键因素之一。但是,我国目前会计信息失真乃至造假现象严重,已经严重地影响到会计行业的声誉,也对国民经济的健康成长造成直接危害。为了解决这一严重问题,有必要采取以下措施:加快会计准则的研究和制订以减少会计虚假信息的施展空间、完善公司治理结构、完善相关法律制度以加大造假成本、推行诚信保险制度、实施诚信工程以强化诚信教育。

Accountant sincerity is the cornerstone principle of the accounting profession and also a key factor for normal operation of market economy and the healthy development of national economy. However, distortion or even false information is very severe. It has already seriously affected the reputation of accounting profession and healthy growth of the national economy. In China, at the special historical period, the dlstemperedness of related legal system results in low cost of breaking faith and constantly violating. To solve this serious problem, it is necessary to take the following measures ： accelerate research and legislation to reduce space of false accounting information, perfect the corporate governance structure, improve relevant legal systems to increase purging costs and launch insurance system, implement sincerity project and strengthen sincerity education.