论我国会计诚信缺失与重塑

摘  要

会计是经济管理的重要组成部分，经济越发展，会计工作越重要。然而，在社会主义市场经济体制逐步完善的今天，“会计诚信危机”是伴随着现代经济社会飞速发展而加剧的现象，是现代经济社会的毒瘤，它的加剧，严重干扰了社会经济秩序，且在一定程度上也助长了腐败现象的滋生和蔓延，给社会和国家造成了极大的损失。人们不禁质疑：在各国经济不断开放、市场竞争日趋激烈的今天，什么原因造成这些不诚信事件呢？会计行业到底怎样才能保持诚信呢？笔者对此进行了深入分析，先针对我国会计行业的现状从三个方面阐述了会计诚信缺失的表现，以及由此造成的的危害，并从内部、外部两方面的因素分析其产生的原因，提出了个人对重塑会计诚信的一些浅见。
关键词：会计诚信；缺失的原因；重塑
Abstract

Accounting is an important component of economic management. With the development of economy, accounting plays a more and more important role in our modern society. However, at the meantime, the development of economy also intensifies the crisis of accounting credit. The absence of accounting credit seriously disturbs the order of social economy, while breeds corruption at some degree, and costs our society and nation a lot. So the author puts forward these questions: With every country’s economy becoming more and more open-door, and every market’s competition growing more and more furious, what is the essential reason that leads to the absence of accounting credit? And how can the accounting industry stay away from fraud scandal? And then, the author makes a profound cause analysis of credit absence, and come to a conclusion at last, first for the status of the accounting profession in China from three aspects of the performance of accounting lack credibility, and the resulting hazards, then from internal and external factors of the two causes make a personal accounting honesty remodeling my views.
Key word: Accounting credit; Reason for credit absence; Remolding

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