建设诚信会计的对策研究

The Countermeasures and Suggestions for Constructing Integrity Accounting

针对我国企业会计诚信方面存在的问题,提出了健全相关会计法制,加大执法力度;强化监督机制,有效提高会计信息质量;进一步健全和完善国有企业法人治理机制;改革现行会计队伍管理机制;进一步提高会计人员的整体素质,使诚信会计成为现实;尽快普及注册会计师制度,加大诚信会计的建设步伐等观点。

According to long teaching and research experience of accounting theory engaged by the author and aiming at a lot of problems in enterprise accounting integrity, this paper puts forward some suggestions such as building a sound accounting legal system, increasing law execution strength; strengthening supervision mechanism, improving accounting information quality ; further improving and perfecting the corporate governance of state - owned corporation reform of current accounting mechanism; further improving the overall quality of accounting personnel, so that the integrity accounting becomes a reality; popularizing certified public accountants system as soon as possible, increasing the pace of the construction of the integrity of the accounting point of view.