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会计诚信问题是企业信用建设的基础,是社会信用体系的重要组成部分,是当前世界会计学界研究的重点课题,也是各国政府着力解决的问题。本文的意义在于规范会计工作秩序,重塑会计公信力,加强会计职业道德建设,广泛开展宣传教育,加强督促检查和行业自律,不断提高会计人员的职业修养和素质,增强企业自身发展,和创造良好的社会经济发展环境。
The problem of accounting integrity is the basis for the construction of enterprise credit, an important part of the social credit system, a key issue in current accounting research in the world, and a problem that all governments are trying to solve. The significance of this paper is to regulate the order of accounting, reshape the credibility of accounting, strengthen the construction of accounting professional ethics, carry out extensive publicity and education, strengthen supervision and inspection and self-discipline, and constantly improve the professional accomplishment and quality of accounting personnel, enhance their own development, and create good Social and economic development environment.