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会计诚信是会计的立身之本,只有讲诚信,会计工作者在处理各种经济业务时,才能坚持原则,秉公办事,才能做到实事求是。然而,近年来,随着会计舞弊案件不断揭诸于世,诚信危机犹如一颗重磅炸弹在经济生活中炸响,公众对会计业的信心也因此一落千丈。如何重新建立会计行业的威信,树立会计行业新形象,已成为每一个会计人不得不面对的问题,本文将结合当前我国会计行业的工作实际从分析会计诚信问题带来的危害、存在的原因及对策等问题进行初步探讨。
Accounting honesty is the foundation of accounting. Only when honesty and honesty are accepted, can accounting practitioners insist on principle and act impartially when dealing with various economic businesses. However, in recent years, as accounting fraud cases have been unveiled, the crisis of good faith is like a blockbuster bombing in the economic life. As a result, public confidence in the accounting profession has plummeted. How to re-establish the prestige of the accounting profession and establish a new image of the accounting profession has become a question that every accountant has to face. This article will combine the actual work of the accounting profession in our country from the analysis of the harm caused by the accounting integrity issue and the existing reasons And countermeasures and other issues for a preliminary discussion.