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随着经济的飞速发展,会计行业造假日趋严峻,不仅严重破坏市场经济秩序、危害国家、企业和投资者的利益,还为经济犯罪提供了便利,助长了腐败风气,弱化了会计队伍的形象与社会公信力。如何重塑会计诚信,保持社会经济持续健康发展是目前亟待解决的问题。本文分析了会计诚信缺失的原因,并对如何重塑会计诚信提出了具体对策。
With the rapid economic development, accounting fraud has become more and more severe. It not only seriously undermines the order of the market economy, harms the interests of the state, enterprises and investors, but also facilitates economic crimes, fuels corruption and weakens the image of the accounting team. Social credibility. How to reshape the accounting integrity and maintain a sustained and healthy socio-economic development is an urgent issue to be solved. This article analyzes the reasons for the lack of accounting integrity and puts forward specific countermeasures on how to reshape accounting integrity.