浅析会计诚信缺失的成因

会计信息是会计工作的最终产品，其质量的好坏将直接影响到社会资源的利用率，这就要求会计信息必须真实和公允。然而现阶段，会计信息质量普遍不高，会计信息失真已到了非常严重的程度。只有在弄清造成会计诚信缺失的原因的基础上，才能从根本上治理会计信息失真，重塑会计诚信。

Simple Discussion on the Causes of Fidelity Lack in Accounting

Accountancy information is the final products of the accountancy work, its quality will affect the utilization of the social resource directly.This will require that the accountancy information must be trustworthy and reasonable however,the accountancy information, at present,is not trusty in common. The accountancy infomation has lost its trustworthiness, to a very serious degree. Only by clarifying the various facts, which make the accountancy fidelity lose, can we put an end once and for all to the trustworthiness of the accountancy information, and remold its credit.