建立企业会计诚信的对策研究

会计信息严重失真,会计造假案频发,虚假会计信息泛滥,中国会计面临诚信危机。其原因是巨额利润驱动、失信成本低、公司制度不健全、诚信文化落后。必须重塑企业会计诚信,坚持营造社会诚信氛围;加强企业会计人员的职业道德建设、完善公司治理结构。应借鉴发达国家先进经验,从我国的实际情况出发,制定出社会公平信用法规,可有助于在全社会形成诚信的氛围,更有助于构建社会主义和谐社会。

On the Strategy of Establishing Accounting Credibility of Enterprises

The serious accounting information distortion and the flood of accounting fraud case and false accounting information show that Chinese accounting is encountering credibility crisis due to huge profit motivation,low cost of discredit,unhealthy company system,and undeveloped credit culture.Therefore,the enterprises must reestablish their accounting credibility,create social credible environment,strengthen the construction of accounting personnel's professional morality,and improve company governance structure starting from Chinese situation by referring to the experience of developed countries to make the regulations of social fair credibility and help form the environment of credibility to construct socialist harmonious society in the whole society.