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近几年来,会计诚信缺失引起的会计造假案接连不断,极大地影响了国民经济的持续、稳定、协调发展。如何维护会计中的诚信原则,是我国目前亟待解决的重大会计问题。本文根据我国国情,从法律法规、会计人员、企业管理当局三方面剖析了会计诚信缺失的主要原因,进而根据各原因提出了一系列维护和提高会计诚信水平的途径,如加强法制建设和宣传,加大执法力度;企业完善治理结构,实行多元化机制;落实会计监督;实施会计委派制,深化会计管理体制改革;在全社会开展诚信教育等。
In recent years, accounting fraud caused by the absence of accounting integrity has been followed one after another, greatly affecting the sustained, stable and coordinated development of the national economy. How to safeguard the principle of good faith in accounting is a major accounting problem urgently to be solved in our country. Based on China’s national conditions, this article analyzes the main reasons for the lack of accounting integrity from three aspects: laws and regulations, accountants and business management authorities. Based on various reasons, this paper proposes a series of ways to maintain and improve the level of accounting integrity, such as strengthening legal construction and publicity, Increase the intensity of law enforcement; enterprises improve the governance structure, the implementation of diversified mechanisms; the implementation of accounting supervision; the implementation of accounting appointments system, deepen the reform of accounting management system; carry out integrity education in the whole society.