| 重塑会计诚信 |
| |
| 引用本文： | 唐缨.重塑会计诚信[J].泰州职业技术学院学报,2005,5(6):71-74. |
| |
| 作者姓名： | 唐缨 |
| |
| 作者单位： | 南京市口腔医院,江苏,南京,210008 |
| |
| 摘 要： | 近年来会计信息失真的现象相当普遍,对我国社会主义市场经济的健康发展、社会的和谐稳定产生了严重的不良影响.指出当前会计信息严重失真的现状,分析丧失会计诚信的原因,提出重塑会计诚信的途径.经济利益的驱使、制度不健全、处罚不力、会计人员素质不高是丧失会计诚信的主要原因.重塑会计诚信的措施主要包括:健全制度,加强监督;加大处罚力度,强化惩戒性;试行会计委派制,强化会计独立性;建立诚信档案,增强诚信意识;加强诚信教育,提高会计人员素质.
|
| 关 键 词： | 会计诚信 会计信息 失真 |
| 文章编号： | 1671-0142(2005)06-0071-04 |
Rebuilding Account Credibility |
| |
| TANG Ying.Rebuilding Account Credibility[J].Journal of Taizhou Polytechnical Institute,2005,5(6):71-74. |
| |
| Authors: | TANG Ying |
| |
| Institution: | Nanjing Stomatology Hospital, Nangjing Jiangsu 210008, China |
| |
| Abstract: | In recent years,the phenomenon of account information distortion has been rampant,posing a great threat to healthy development of China's market economy and social harmony and stability.This article exposes the social fact of serious account information distortion at present,analyzes the causes leading to credibility loss and offers the solution to rebuilding account credibility.Economic interest actuation,uncompleted regulation,half-implemented punishment and undisciplined account personnel are all the major factors contributing to loss of account credibility.Measures to rebuild account credibility include: Perfecting regulation,strengthening supervision,fully implementing the punishment,elevating severity of the punishment,trying out the practice of accountant appointment,reinforcing accountant independence,building the credit archive,cultivating the sense of credibility,stepping up the credibility education and disciplining the account personnel. |
| |
| Keywords: | Account credibility account information distortion |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
