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随着市场经济的发展,会计信息已成为国际通用商业语言,但是,近几年来,在我国的经济生活中出现了大面积的、持续的会计信息失真现象,各种会计违假事件层出不穷,会计工作存在着突出问题,会计行业面临着空前的信任危机。本文从会计诚信的概念出发,首先阐述了目前我国会计诚信的现状,然后分析了会计诚信在市场经济条件下的必要性,最后提出了重塑会计诚信的对策。
With the development of market economy, accounting information has become an international common commercial language. However, in recent years, large-scale and persistent distortion of accounting information has appeared in the economic life of our country. An endless stream of accounting irregularities has emerged. Accounting There are prominent problems in the work, accounting industry is facing an unprecedented crisis of confidence. Based on the concept of accounting honesty, this paper firstly elaborates the current situation of accounting honesty in our country, then analyzes the necessity of accounting honesty under the conditions of market economy and finally puts forward the countermeasures to reshape it.