关于加强会计诚信化建设的探讨

会计信息失真、会计人员失信现象时有发生,会计违法行为屡禁不止,给社会经济发展造成了极大损害,会计诚信问题已经成为会计行业乃至整个社会经济领域急需解决的焦点问题。文章以一些因财务欺诈或会计信息受到质疑而引起的重大经济事件为例,阐述了会计诚信的重要意义,分析了会计失信的原因和后果,对会计人员诚信化建设提出了一些具体建议和意见。

Discussion on Strengthening the Construction of Accountant Credibility

The infidelity of accounting information and dishonesty of accountant happen occasionally.Accountants' illegal actions have been pervasive which do great harm to social economic development.Accountants' credibility problem has become an urgent problem in accountant profession and even in the whole social economic area.Taking some important economic events triggered by financial fraud and suspected accounting information,the paper talks about the importance of accountants' credibility,analyzes the reasons an...