摘要
会计诚信缺失的根源在于市场机制本身 ,收益大于成本是其原动力 ,制度上的缺陷是诱因。应采取措施 ,完善社会监督与评价机制 ,重塑会计诚信。
The foundation stone of accounting sincerity asence is market system itself.It is the prime mover that revenue is more than cost.At the same time,the occasion is the system default.So we can find the deep reason of accounting sincerity obsence,make influence on economic person behavior and can bring forward the countermeasure.
出处
《华南金融研究》
2003年第1期57-60,共4页
South China Financial Research
