论会计诚信的缺失及其防治对策

On the Lack of Fiscal Integrity and Countermeasures

"诚信为本,操守为重。坚持准则,不做假帐"。这是原国务院总理朱镕基在视察国家会计学院时,对会计从业人员提出的要求和希望。会计工作的好坏,会计资料的真假,都直接与会计人员的素质相联系。随着世界经济的飞速发展和全球信息的一体化,我国会计行业面临着新的机遇与挑战,会计诚信的缺失已经成为一个严重的社会问题。本文主要围绕会计诚信是对会计人员的一项基本素质要求展开论述,通过分析引起会计诚信缺失的种种原因,提出防治对策。

＂Honesty,integrity as the most important,adhere to standards,not to falsify accounts.＂ These are words of the former Premier Zhu Rongji when he visited the National Accounting Institute.It is the request and hope for accounting practitioners.The quality of accounting personnel directly influences the quality of accounting,the truth of accounting information.With the rapid development of world economy and global information integration,China＇s accounting profession is facing new opportunities and challenges;the lack of fiscal integrity has become a serious social problem.This paper mainly discussed that accounting integrity is a basic quality requirements for the accounting staff,found out the causes of lack of good faith by the analysis,and proposed countermeasures.