摘要
会计诚信是会计之本。会计如果离开了诚信,就失去了会计的意义和作用,其后果危害极大。重振会计诚信是一项巨大的社会系统工程,必须以人为本,要“正人先正己“,加大力度提高地域、部门、单位负责人、会计主体和全民社会群体思想、道德诚信和法律意识,使其认真地、诚信地执行《中华人民共和国会计法》,才能真正地实现全面的会计诚信。
This paper discusses the relationship between the sincere trust of accountants and society and explains that the accountant trust is the essential part of the accounting work. If accounting loses the sincere trust, it will lose the meaning and function of the accounting. So its sequence is of great harm to society, and will become the public danger to the social economy. That apart, the paper presents several examples for the accountants, analyzes the main reasons of the credit lacking of the accountants and lists some related methods and measures of how to restart the credit. It is a huge social systematic project. It must make the benefit and essence for the people. Therefore, it requires all of us to be outstanding first, and the others later on. Besides, we should enhance the sense of collectivism, the importance of morality and sincere trust, and the consciousness of law to a large extent in different areas, different departments, different kinds of leaders, and all the accountants, thus making them adhere to The Accountant Laws of the People＇s Republic of China sincerely and truthfully and doing their best to realize the trust of accountants completely.
出处
《贵州大学学报（社会科学版）》
2005年第6期59-63,共5页
Journal of Guizhou University(Social Sciences)
关键词
会计
诚信
社会
accountant
sincere trust
sincere trust
society
