再谈会计造假现象屡禁不止的主要原因及对策

On Causes and Countermeasures of the Rampant Phenomenon of Accounting Fraud

在我国经济快速发展的今天,各种会计造假现象频发高发,屡禁不止,会计信息失真现象普遍,会计行业遭遇了前所未有的诚信危机,已经严重影响了我国经济的健康和可持续发展。因此,深刻认识会计诚信危机对我国经济可持续健康发展的危害,以及深入分析造成会计诚信危机问题的各种原因,切实采取有力措施构建会计行业诚信体系迫在眉睫。

With the rapid economic development in china, the phenomenon of accounting fraud takes place frequently and rampantly nowadays, and the distortion of accounting information has been widespread by far. This fact makes accounting industry suffer unprecedented honesty crisis and has seriously affected the healthy and sustainable economic development of in our country. Therefore, it becomes urgent to give a deep understanding the hazard of accounting credit crisis and to analyzes the various reasons for the accounting credit crisis, so as to take effective measures to construct the accounting industry credit system.