摘要
随着我国经济的发展,诚信在市场经济中的作用越来越重要。企业诚信成为衡量其道德体系的核心。在一个企业的诚信体系中,会计诚信的地位尤为重要和特殊。但是通过调查我国一些名牌企业发现,我国企业的会计诚信状况不容乐观,会计诚信问题层出不穷。本文通过对企业会计诚信问题进行分析,提出了应对会计诚信危机的有效策略。
With the development of our national economy, faith in market economy is becoming more and more important. The integrity of the enterprise has become the moral core of measuring moral system. Accounting integrity is particularly important in business credit system. But through the investigation of some brand-name enterprises we found the problems of enterprise accounting faith is very serious. Accounting integrity problems emerge in an endless stream. This article analyzes the enterprise accounting integrity problem and puts forward effective strategies for the crisis of accounting integrity.
出处
《开封教育学院学报》
2012年第4期118-120,共3页
Journal of Kaifeng Institute of Education
关键词
企业
会计诚信
会计制度
enterprise
accounting integrity
accounting system