新时代会计诚信问题的思考

Thoughts on Accounting Integrity in the New Era

党的十九大提出,中国已进入新时代,中国从高速发展转为高质量发展阶段。随着经济的发展,会计的诚信问题成为影响会计信息质量关键因素,影响了经济快速稳定发展、市场经济的正常运行,造成了严重后果和危害。诚信对会计而言是一种精神财富,会计的诚信程度会影响到投资者进行投资决策,影响企业的发展命运,因此会计诚信问题是我国企业亟需解决的问题。本文对会计诚信出现的一些问题,以及诚信问题造成的危害进行了说明,阐述了诚信问题缺失的原因,并对强化会计诚信问题提出了相应措施。

The 19 th National Congress of the Communist Party of China proposed that China has entered a new era and China has moved from a high-speed development to a high-quality development stage. With the development of the economy, Integrity is a kind of spiritual wealth for accounting. The degree of integrity of accounting will affect investors’ investment decisions and affect the development fate of enterprises. Therefore,the issue of accounting integrity is an urgent problem for Chinese enterprises. This paper explains some problems in accounting integrity and the harm caused by honesty,expounds the reasons for the lack of integrity, and puts forward corresponding measures to strengthen accounting integrity.