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浅谈我国会计诚信问题 被引量:7

On the Problems of China's Accounting Integrity
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摘要 中国会计面临诚信危机,会计诚信问题已成为当前急需解决的热点问题。其成因何在,如何解决此问题,值得我们深入的探讨。如何重建会计行业威信,树立会计行业新形象已成为每一个会计人不得不面对的问题。作者阅读了大量有关会计诚信问题研究资料,就自己的认知浅谈会计诚信问题的成因、现状、危害及解决会计诚信问题的应对策略。 China's accounting faces with a credibility crisis, accounting integrity issues have become hot issues which needs to be resolved. What its causes, and how to resolve this issue is worthy of our in-depth discussion. How to rebuild the prestige of the accounting profession to establish a new image of the accounting profession has become the problem which each accounting people have to face. The author has read lots of research data about accounting integrity, and talked about causes, status quo, hazards of accounting integrity and its cooin~ strategies.
作者 罗奡天
出处 《价值工程》 2013年第4期159-160,共2页 Value Engineering
关键词 会计诚信 成因 危害 应对策略 accounting integrity causes hazards coping strategies
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