A discussion on the thinking of the lack of accounting integrity（讨论缺乏会计诚信的思考）.docVIP

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A discussion on the thinking of the lack of accounting integrity（讨论缺乏会计诚信的思考）.doc

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A discussion on the thinking of the lack of accounting integrity（讨论缺乏会计诚信的思考）

A discussion on the thinking of the lack of accounting integrity [Abstract] This article pointed out that according to the status quo of China’s Accounting Credit Accounting Credit hazards, and to analyze the causes of the Accounting Credit, and then described the countermeasures of management accounting Honesty. Thesis Keywords accounting integrity, lack of accounting integrity; countermeasures The integrity of the so-called accounting, the accounting staff in the activities of the accounting profession honest, trust accounting integrity includes two aspects: First, the behavior of people during the accounting treatment of the work attitude real actors in the provision of accounting information keep its promise to comply with the Accounting Act and related guidelines. accounting integrity is a fundamental commitment to the accounting community to make its role not only to provide truthful information, but also because the credit and reputation of the people sent to the community behavior precisely because of this, the accounting profession of fraud strongly indicates that the weakening and loss of awareness of social integrity. the field of accounting in China’s Lack of Honesty worrying, how to explain this phenomenon to be addressed, led us to think of accounting integrity and exploration. A. Status quo of China’s Accounting Credit A Good Credit is an important guarantee to establish and standardize market economic order, standardize the market economic order is the most fundamental in the whole society based on honesty and integrity as the weight of good society. Integrity is the basis of market economy, is an accountant foundation for the staff and related agencies, so honesty is the life of the accounting. However, the accounting profession in recent years scandal after another distortion of accounting information, accounting practitioners of “good faith” as the economic benefits of “product , giving rise to serious accounting credibility c