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会计诚信体系建设是一个庞大的社会系统工程,涉及面大,需要形成全社会讲信用的大环境。但当今市场经济中诚信的地位越来越低,社会经济秩序还存在着一些混乱现象。加快会计诚信体系建设,营造良好的会计信用环境,已成为我国目前亟待解决的重大会计问题。要加快会计诚信体系建设,应借鉴国内外的经验和教训,洋为中用,以我为主,合理科学地构建中国特色诚信体系。
The construction of accounting integrity system is a huge social system project, involving a large area, the need to form a social environment to talk about credit. However, in today’s market economy, the status of integrity is getting lower and lower, and there are still some confusion in the social and economic order. To speed up the construction of accounting integrity system and create a good accounting credit environment has become a major accounting problem urgently needed to be solved in our country. To speed up the construction of accounting integrity system, we should learn from the experiences and lessons both at home and abroad.