浅析会计诚信存在的普遍问题及解决途径

会计诚信是市场经济的要求。近年来会计诚信问题成了社会热点,各界议论纷纷,"会计信息失真"、会计假账泛滥"、"会计道德失范"等字眼充斥报章杂志,会计诚信问题成了媒体关注的焦点。会计诚信缺失增加了交易成本,加大了企业生存的隐形危机,降低了经济运行效率。会计诚信问题受到了全社会的关注。于是,社会上的焦点和矛头纷纷指向了会计,各种指责和骂声接踵而来,要求加强会计监管和会计诚信建设的呼声一日高一日。

Analysis on the Common Problems of Accountants Honesty and Solutions

Accounting integrity is the demand of the market economy. In recent years, it has become the social hot spot, ＂accounting information＂,＂ cooked books spread accounting＂ ＂accounting and moral anomie＂ and other words flood newspapers and magazines; accounting integrity becomes a media focus. Accounting credit loss increased transaction costs, increased stealth business survival crisis, reduced economic efficiency. Accounting integrity has been focused by the whole community. Thus, the focus and spearhead of the community have pointed to accounting, and condemning and all kinds of accusations coming up, called for the strengthening of accounting regulation and accounting integrity building＇s voice increased day after day.