重塑会计诚信之思考

针对目前会计界面临的信任危机,如何重塑会计诚信,加快会计诚信体系建设,营造良好的会计信用环境,已成为当前会计界及整个社会亟待解决的问题。该文在明晰会计诚信的涵义后,从产生会计诚信缺失的根本原因入手,提出了一些重塑会计诚信的对策。

On the Credibility of Accounting

Currently the financial profession is facing a credibility crisis,so it is important for both the society and the financial profession as a whole to solve the problems of how to rebuild the accounting credibility,to speed up the construction of credibility system and to build up a good environment for accounting credibility.This article clarifies the meanings of accounting credibility and after analyzing the fundamental causes for the lack of accounting credibility,and proposes some solutions for rebuilding the credibility of accounting.