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当前会计行业面临着“诚信危机”的挑战,维护自己的独立性,提高诚信度和公信力,是会计行业自身建设的根本之策。笔者认为,会计人个体的诚信靠自律来维护,而群体的诚信需他律来规束。建立个人诚信是从会计人的修养考虑,而维护行业诚信必须基于一个系统。只有让大伪小信者受到制裁,败德失信者受到驱逐,诚实守信者受到鼓励,会计诚信才不致于成为“镜花水月”。鉴于当前会计诚信缺失、会计造假的世界性、普遍性、严重性、危害性及其治理的必要性,笔者认为需要采取如下对策。1、树立诚信观念和规则意识。
At present, the accounting profession is faced with the challenge of “good faith crisis”. To safeguard its independence and improve its credibility and credibility is the fundamental strategy of its own construction. The author believes that the integrity of accountants rely on self-discipline to maintain the integrity of the group need to be regulated by other laws. The establishment of personal integrity is considered from the accountants’ cultivation, while maintaining the integrity of the industry must be based on a system. Only by allowing big pseudo-ministerial sanctions, delusional deportees being expelled, honest and trustworthy being encouraged, the integrity of accounting will not be “supercilious.” In view of the current lack of accounting integrity, accounting fraud worldwide, universality, severity, hazard and the necessity of its governance, I believe that the need to take the following countermeasures. 1, establish the concept of good faith and rules of consciousness.