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市场的运行需要诚信来规范,在现今的市场经济体制下,企业的会计诚信正面临着经济诱惑的制约和考验,从企业角度来说,提高会计诚信除了需要职工自身的道德培养,更重要的是建立一个完善的内部控制体系,从而达到提高会计诚信的效果。本文从会计诚信的含义导入,针对会计诚信确实的危害和内部控制的作用探讨如何通过内部控制来提高会计诚信。
Under the current market economy system, the accounting integrity of enterprises is facing the constraints and tests of economic temptation. From an enterprise perspective, in order to improve accounting integrity, in addition to requiring employees’ own moral training, it is more important Is to establish a sound internal control system, so as to enhance the effectiveness of accounting integrity. This article from the meaning of accounting integrity into account, for the real harm of accounting integrity and the role of internal control to explore how to improve accounting integrity through internal control.