刍议会计诚信问题及对策

针对目前会计界面临的信任危机,如何重塑会计诚信,已成为会计界及整个社会亟待解决的问题.会计失信不仅危害市场经济秩序,而且危害会计人员自身和投资者;会计的特点及其局限性为会计失真提供了条件,制度不健全为会计造假埋下了隐患,利益驱使是会计失信的动力.实施诚信工程,强化诚信教育,完善会计监管机制,同时加大打击会计造假力度等措施是遏制会计失信的对策.

Analysis of Problems in Accountancy's Trustworthiness and Countermeasures

Facing the present crisis in accountancy's trustworthiness, it has become the problem that the accountancy's field and even the whole society need to resolve how to re - mould accountancy' s trustworthiness. The accountancy' s non - trustworthiness not only endangers the order of market economy,but also endangers the accountants themselves and investors. The accountancy's characteristics and its limitation provide conditions for accountancys non - trustworthiness; the system is not sound which results in the false accountancy; it is the drive of accountancys non - trustworthiness to seek only for benefits . Putting trustworthiness project into effect, strengthening the education of trustworthiness, perfecting the supervision mechanism of accountancy, at the same time severely fighting accountancy' s non - trustworthiness, they are good countermeasures against accountancy' s non - trustworthiness.