论会计行业诚信的有效建立

On establishing honesty principle in accounting profession

现代社会是市场经济社会。由于各种经济主体对利益的最大追求出现世界性的会计信息失真,致使会计行业陷入诚信危机的泥潭。诚信是社会经济的基础,也是会计行业最基本的职业道德,必须尽快从宏观的国家法律制度和会计模式的建立上,从微观的企业内部控制和会计人员素质的提高上进行全方位的建设,才能使会计行业诚信地履行自己的职责,保障社会经济有效、稳定地发展。

Honesty is the foundation of social economy and fundamental morals of accounting profession.Therefore,it is ncessary to establish the principle of honesty on the basis of state laws,accounding model and the quality of accountants.In this way the accounting profession can honestly perform its duties to secure the efficient and stable development of social economy.