会计诚信建设的途径探析

会计造假现象不仅给国家的财产造成巨大的损失,而且给人民的生活也带来巨大危害,因此会计诚信成为消除会计造假现象的一剂良药。本文立足会计诚信的现状分析会计诚信缺失造成的危害,以及会计诚信缺失的原因,并提出建设良好会计诚信的建议。

Analysis of the Approaches on the Way to Build the Accounting Credibility

The phenomenon of falsified accounts not only brings great loss to the national property, but also leads to increasing harm to people＇ s life. So accounting credibility becomes a must in order to eliminate this phenomenon. Based on the present points out the serious result of lacking accounting enon. Finally, some suggestions on how to build situation of accounting credibility, this paper clearly credibility as well as the reasons causing this phenom- good accounting credibility have been proposed.