重塑会计诚信对策

How to reshape accounting faith

分析了会计诚信缺失的原因,提出了重塑诚信会计的具体措施。认为要解决会计诚信问题,要注重提高会计人员业务素质和职业道德,加强会计规范建设,完善公司治理结构,强化契约关系,建立多层次的会计控制体系和企业内控制度,会计信息披露制度以及社会监管体系等。

The author analyzed the causes of the short of accounting faith, and then put forward some solutions to reshaping accounting faith. The author considered that to deal with the problem in accounting faith, something should be done to promote professional quality and professional ethic, strengthen the construction of accounting standard, improve administration structure in the company, fortify the contract relationship, build the accounting regulation system with multi-level and inner control system of enterprise, build open system of accounting information and system of supervision and control by society.