关于重塑会计行业诚信的思考

Ideas on Rebuilding Accountancy Integrity

诚信,是会计工作的生命线。会计诚信缺失,已经引起了社会的普遍关注。文章指出了会计诚信的危害,并从社会环境、利益诱使、法律规范、处罚力度四个角度分析了其产生的原因,同时提出了对策建议。

Integrity is the lifeline of accountancy. Accountancy＇ s lack of integrity has drawn the public attention. This paper demonstrates the harmfulness of accountancy＇ s lack of integrity by analyzing from four aspects as social environment, benefit enticement, legal standard, measurement of penalty, and also puts forward suggestions of solution.