论民营企业的会计诚信建设

民营企业会计诚信危机已在很大程度上阻碍了民营经济的发展,并造成了一定的社会危害,加强民营企业会计诚信建设是一项系统工程。在观念上应教育民营企业树立规则意识,诚信经营;在企业内部管理上应规范会计核算,完善企业会计制度和内部控制制度,健全内部监管机制;在外部应加强行政执法力度,净化会计行为环境,加强对会计师事务所的监督和从业人员的职业道德教育,建立对企业和会计人员的信用评价网络体系。

On the Construction of Credit of Accounting of Non-state Enterprise

Crisis of credit of accounting of non-state enterprise blocks the development of non-state economy and society. To strengthen credit of accounting of non-state enterprise is a kind of system engineering, in the abstract, to set formula consciousness and credit of management. In the inside-management, to criterion the check of accounting, consummate dominate and accounting system of inside, perfect monitor system inside; On the other hand, strengthen execute the law of administration, purify behavior of accountant, enhance monitor of office of accounting and ethics of accountant and establish the system evaluation of credit of enterprise and accountant.