| 会计诚信问题的经济学思考 |
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| 引用本文： | 方飞虎.会计诚信问题的经济学思考[J].中国流通经济,2004,18(10). |
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| 作者姓名： | 方飞虎 |
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| 作者单位： | 杭州万向职业技术学校,浙江,杭州,310023 |
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| 摘 要： | 本文认为,当前会计诚信水平不高的主要原因是非诚信行为的收益大大超过了其成本。诚信不只是一个理论问题,更是实践问题;不只是一个行业问题,更是社会系统工程。文章提出,提高会计诚信水平,必须从多方面着手,一是要加强法制建设和政府监管,解决惩治造假的“精确制导”问题和监管责任问题;二是要建立社会信用监督体系及其评价机制;三是要加强社会教育,启发行为人的良知。
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| 关 键 词： | 会计诚信 经济原因 建设途径 |
Thinking Economically on the Good Faith in Accounting |
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| FANG Fei-hu.Thinking Economically on the Good Faith in Accounting[J].China Business and Market,2004,18(10). |
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| Authors: | FANG Fei-hu |
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| Abstract: | Today the good faith in accounting has not yet been established.The reason is that in accounting field profit gained from activities that are not honesty is much high the cost.To establish the good faith in accounting such measures should be taken as enhancing the building of law and order,setting up public credit-supervision system and credit-assess-ment mechanism,strengthening the education and arousing the conscience of actors. |
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| Keywords: | good faith in accounting economic reasons the path of building |
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