会计诚信缺失的制度分析及其修正

SYSTEM ANALYSIS AND REORDERING OF THE LACKING ACCOUNTANT CREDIT

市场经济是诚信经济,会计的本质在于诚信。我国当前会计诚信缺失的实质是制度约束弱化,重构会计诚信的当务之急在于强化会计制度的非正式约束、正式约束及其实施机制。

Market economy is the honest economy and the nature of accountant is honesty and sincerity. The main reason of lacking accountant credit is the weakening of institution restraint under the current market environment. For reordering accountant credit, we must establish the formal, informal and executive system of accountant institution.