加强会计诚信建设的思考

社会出现会计诚信问题主要由于会计人员职业道德缺失,企业利欲熏心,有关法规制度不完善,政府缺乏有效监督,处罚奖励效力不明显等多方面原因造成。解决会计诚信危机,应从提高会计人员业务素质,加强会计诚信宣传和教育,完善企业组织结构,完善会计法制规范体系,加强社会监督与评价机制,加大对会计不诚信行为的惩罚力度等方面入手。

Reflection on Reinforcing Accounting Integrity Construction

Of all the reasons for lack of accounting integrity,the main reason is caused by lack of professional ethics of accountants,pursuit of profits by enterprises,imperfect laws and regulations,without effective government supervision,less efficient rewards and punishments.The solutions to accounting integrity crisis are to improve the professional quality of accountants,give more publicity and education,optimize the organization structure of enterprises,complete the accounting law and system,strengthen social s...