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浅谈现阶段会计诚信缺失的危害、原因及对策

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摘要 在市场经济的条件下,会计诚信具有企业属性,承担着对资源的使用过程及结果作出记录并及时向资源的所有者和经营者进行报告的责任,因而会计诚信就变得更为社会所重视。然而近年来,会计行业面临一场严重的"诚信危机",文章在分析会计诚信缺失原因的基础上,探讨了重塑会计诚信的措施。
作者 孙苹
出处 《广西质量监督导报》 2008年第2期30-31,共2页
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