河北省企业会计诚信影响因素实证分析

Empirical analysis on influencing factors of accounting integrity of the enterprise of Hebei Province

基于河北省企业会计诚信的419份问卷调查,从公司的治理结构、内部会计控制机制、单位领导意志3个方面对会计诚信缺失的影响因素进行了实证分析,并提出了规范完善公司治理结构、完善会计诚信内部控制体系、加强单位负责人监督评价机制的对策建议。

Based on Hebei Province＇s 419 questionnaires about accounting integrity of the Enterprise,this article empirically analyzes the influencing factors of lack of accounting integrity from three aspects which are company＇s governance structure,internal accounting control mechanisms and unit leaders.It proposes some suggestions to improve the standards of corporate governance structure,the integrity of internal accounting control system,and strengthen the people responsible for oversight evaluation mechanism.