基于会计诚信的本质及实施机制构建的思考

On the Accounting-Credit-based Nature and Construction of Implementing Mechanism

近年来,会计失信行为屡屡发生,给政府及社会公众等利益相关者造成了极大地经济损失。由于会计诚信直接关系着会计信息质量的高低,因此,构建会计诚信实施机制,治理会计失信行为,是提高会计信息质量的必由之路。通过对会计诚信的涵义的梳理与会计诚信本质的分析,提出了以自我主动履行为主、辅之以法律等被动履行的实施机制,以期对提高我国的会计信息质量提供建议。

In recent years, constant accountants＇ dishonesty has brought great economic loss to such interest relevants as the government and social public. Due to the fact that accounting credit is directly related to the quality of accounting infromation, constructing the implemeting mechanism of accountng credit and governing accounting dishonesty becomes the inevitable way to improve the quality of accounting information. Based on the nature and connotations of accounting credit, this paper put forward the mechanism of focusing on self - active implementation aided by legal passive implementation so as to provide reference for improving the quality of our country＇s accounting infromation.