摘要
会计诚信是社会诚信体系建设的重要组成部分;也是从事财务会计工作人员应遵守的法规和准则。但在当今社会发展进程中,由于制度的不完善和从业人员职业道德水准的差异,至使财会诚信出现了偏颇。该文对会计诚信问题的现状及缺失原因进行了分析,并阐述了建立会计诚信的意义。
Accounting integrity is the important part of society integrity system construction,and it is the regulations and standards that finance and accounting worker should obeyed.But there is some bias in the society development process for imperfect system and different occupation moral standards of different workers.This paper analyzes the actuality of accounting integrity and causation of shortage,states the significance of establishing accounting integrity.
出处
《林业科技情报》
2011年第4期70-72,共3页
Forestry Science and Technology Information
关键词
会计诚信
市场经济
信息
accounting integrity
market economy
information
