摘要
会计诫信问题,是当前中国会计领域乃至整个社会经济领域中的一个热门话题。近些年来,会计诚信这个词也频繁地出现在人们的日常生活、新闻媒体以及各种学术期刊中。然而,会计诚信问题引起人们广泛的、高度的重视,并不是会计已经做到了诚信,而是当前会计诚信的严重缺失。本文首先阐述了传统的诚信与会计诫信的概念,而後深入讨论了建立诫信会计制度的环境及对策。
In China, the accounting integrity problem is a hot topic in the present accounting field and even in the whole social economic field. In recent years, the word of the integrity of accounting appeared frequently in people's daily life, news media and all kinds of periodicals. However, which draws people's wide and great attention is not the integrity of accounting, but the serious lack of it. This paper firstly discussed the concept of the traditional integrity and the accounting integrity, then did further discussion about establishing environment and countermeasures for the integrity accounting system.
关键词
诚信
会计诚信
企业文化
integrity
the accounting integrity
enterprise culture