论企业会计诚信缺失的成本收益问题（On the cost benefit of the lack of honesty in Enterprise Accounting）.docVIP

论企业会计诚信缺失的成本收益问题（On the cost benefit of the lack of honesty in Enterprise Accounting） On the cost benefit of the lack of honesty in Enterprise Accounting Abstract: in recent years, accounting information distortion events emerge one after another incessantly, bringing huge to the market economy of our country Even the United States, which is known as the model of economic action, has also suffered from accounting fraud. Therefore, Honesty is the foundation of accounting. For domestic and international accounting integrity of the lack of problems, I think it can not be simple To study the moral character of accountants. Today I would like to analyze the meeting from the cost-benefit principle On the basis of the lack of honesty and credit, the author puts forward some thoughts on remolding the accounting sincerity. Key words: cost accounting; information distortion; accounting integrity 1, the connotation and significance of accounting integrity 1.1, the connotation of accounting integrity, what is accounting integrity? In brief, accounting integrity expresses itself A basic commitment to society, that is, objective, fair and impartial to reflect the actual economic activities, Serve the users of accounting information faithfully. Honesty is for accountants to be loyal to themselves Responsible for the accounting business, dedication and diligence in accounting work, excellence, excellence. Letter That is, pay attention to credit, establish accounting reputation, abide by the principle of independence, objectivity and impartiality, and do not yield to and cater to Any pressure and unreasonable requirements, do not provide false accounting information, do not seek personal gain by the post, Improve the credibility of accounting. Therefore, as a whole, the connotation of accounting integrity includes good accounting profession German and accounting professional ethics, superb accounting skills and accounting skills, and improve the quality of accounting information and