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伴随着经济的发展和各个部门经济的愈发活跃,由于利益驱动而产生的会计行业的会计诚信危机问题成为一个阻碍经济发展和引发经济犯罪的一个突出问题。本文从会计诚信危机产生的根本原因入手,阐述了如何在现实经济环境中打破会计诚信危机,构建新的会计职业道德体系,切实加强会计诚信建设,逐步在会计界形成诚信为本、操守为重的良好的职业道德风尚。
With the development of economy and the increasingly vigorous economy of all departments, the problem of accounting integrity crisis caused by interest-driven accounting has become a prominent issue that hinder economic development and trigger economic crimes. This article starts from the root cause of the crisis of accounting honesty, expounds how to break the crisis of accounting honesty in the real economic environment, construct a new system of accounting professional ethics, strengthen the construction of accounting honesty, and gradually establish integrity-based ethics in the accounting field Good professional ethics.