关于会计诚信问题的思考

当前,会计信息严重失真已成为一个国际性难题。究其原因,既是会计诚信问题,但更主要的是企业诚信问题和市场经济发展得不充分,因此,只有深入到会计系统以外的社会转型和文化制度变迁之中,才能寻找全面、合理的解释。重塑会计诚信,需要会计道德进步、会计法制运作和会计环境改造三者同步进行。

On Accounting Credibility

The distortation of accounting information has become an international issue, which result both from the loss of credibility in accounting and enterprises and from the insufficient development of market economy. To seek a comprehensive and rational solution, we should proke into the social and cultural transition other than accounting system. It requires enchancing accounting ethics, strengthening cegal system and improving accounting wir back the credibility.