会计诚信问题浅析

Analysis on Credit of Accounting

社会诚信会计活动是企业的一种综合性管理活动。由于会计工作是向国家、社会和企业各个方面提供信息工作的,因而探讨会计诚信问题的成因并提出防范会计信息舞弊、会计信息造假等的治理对策,是提高资本市场运作效率,促进社会资源有效配置和整个经济有秩序地运行的重要举措。

Honest accounting activities are comprehensive management activities of enterprises. Accounting activities offer information to enterprise, society and country, hence analyzing the reasons of accounting dishonesty and putting forward countermeasures to accounting frauds are important to accelerate capital market efficiency, promote the effective distribution of social resources and orderly operation of economy.