摘要
针对目前会计工作中存在的因诚信缺失而导致的信息失真和造假行为,提出了应通过树立会计诚信理念,依法进行会计核算,提高会计人员的素质,建立和完善各种配套机制等措施,来提高会计的诚信度和公信力。
In the light of the information distortion and cook accounts caused by the shortage of the credit existing in the current accounting work, this pape r puts forward the measures for increasing the credit degree and public confiden ce including the establishment of the conception of accounting credit, the accou nting calculation based on the law, the improvement of the accountants, the esta blishment and perfection of all auxiliary mechanisms, etc.
出处
《科技情报开发与经济》
2004年第5期89-90,共2页
Sci-Tech Information Development & Economy
关键词
会计
诚信原则
信息失真
道德建设
accounting
credit principle
information distortion
moral constru ction