浅析会计诚信缺失的成因

Analyses the cause of accounting honesty

诚信是会计人员应遵守的职业道德,但是现实中由于种种原因有些单位的会计人员诚信缺失,使会计行业面临"诚信危机"的挑战。因此本文针对当前会计诚信缺失的现状,分析会计诚信缺失的内在及外在原因,重点从会计行业的角度出发,提出了"会计诚信体系建设是一项紧密联系的系统工程",需要从诚信教育、内部控制等方面着手,建立起政府主导、法律保障、社会监督的具有我国特色的会计诚信体系。

ntegrity is accounting personnel shall abide by professional ethics, but in reality for various reasons, some units of accounting personnel lack of good faith, make the accounting industry is facing the challenge of ＂the good faith crisis＂. So this article in view of the situation of the current lack of accounting credibility, analyzes the internal and external reasons of lack of accounting credibility, mainly from the perspective of accounting industry, put forward the ＂closely linked to the construction of the accounting credit system is a system engineering＂, needs from the aspects of integrity education, the internal control, to establish a government-led, legal protection, social supervision, with characteristic of our country accountant the good faith system.