对会计诚信问题的思考

• 作 者: 郑涛
• 机 构: 上海众创会计师事务所有限公司,
• 出 处: 才智
• 发表日期: 2009年01期
• 关键词: 会计诚信问题 信用经济 市场经济秩序 无形资产 会计规则 会计信息失真 会计师事务所 会计制度 内部制度 现金流量信息

诚信对会计行业而言,体现的不仅仅是一种责任更重要的是它还与利益有关。对企业而言诚信是一种巨大的无形资产,因为它有助于会计业务的开拓,从而能扩充企业的市场。一、会计诚信缺失的危害1危及市场经济秩序市场经济是信用经济,没有信用,市场经济就无法维系。在市场经济条件下,会计资料的真实与否关系到是否能实现

Honesty For the accounting profession, it is not just a responsibility but, more important, it is also about the interests. Honesty is a huge intangible asset for the business because it helps to open up the accounting business and can expand the business’s market. First, the harm of lack of accounting integrity 1 endanger the market economic order Market economy is a credit economy, there is no credit, the market economy can not be maintained. Under the condition of market economy, whether the accounting data is true or not depends on whether it can be realized