摘要
目前,随着市场经济的不断发展,社会上各种不良风气和消极因素在会计领域的渗透,使会计信息质量普遍不高,会计信息失真已成为一个严重的社会问题。分析了造成会计失信的原因,并从会计准则的制定、公司治理结构的完善、民事赔偿制度的建立、诚信保险制度的推行和加强诚信教育5个方面提出了重塑会计诚信的对策。
At present, along with the continuous development of market economy, various bad current tendencies and negative factors in society are infiltrated into the accounting field, which makes the quality of the accounting information lower commonly. And the distortion of accounting information has become a sever e social problem. This paper analyzes the causes of the distortion of accounting information, and puts forward some countermeasures for rebuilding the accountin g credit from five aspects of laying down the accounting guidelines, perfecting companies' control structure, establishing the civil compensation system, promot ing the credit insurance system and strengthening the credit education.
出处
《科技情报开发与经济》
2004年第5期96-97,共2页
Sci-Tech Information Development & Economy
关键词
会计信息
诚信
信息失真
公司治理
accounting information
credit
information distortion
company con trol
