论文部分内容阅读
在会计领域,从影响中国的“银广夏事件”到影响全球的“安然事件”等,国内外一系列舞弊大案给会计行业带来了严重的信任危机,给经济发展带来了严重的危害 会计行业怎么了?人们比任何时候都更加关注“会计诚信”问题,并积极寻找产生假账根源及根治的对策 假账的原因 诚信问题本应是个道德问题,诚实守信是每个公民应具备的道德。“不做假账”更是每个会计人员应遵守的最基本的职业道德标准和从业规则。但对于会计造假,各
In the field of accounting, from the “Yin Guangxia Incident” affecting China to the “Enron Incident” affecting the whole world, a series of major fraud cases at home and abroad have brought a serious crisis of confidence to the accounting profession and brought serious problems to the economic development How to endanger the accounting profession? People pay more attention to “accounting integrity” than ever before, and actively find the causes of fake accounting and the root cause of counterfeiting. Integrity issues should be a moral issue, honesty and trustworthiness is that every citizen should have Morality. “Do not do fake accounts” is every accountant should abide by the most basic standards of professional ethics and practice rules. But for accounting fraud, each