关于会计诚信的思考  

Reflect on sincerity of accountant

作　　者：杨淑娥[1] 

机构地区：[1]陕西财经职业技术学院,陕西咸阳712000

出　　处：《吉林粮食高等专科学校学报》2005年第3期50-53,共4页Journal of Jilin Grain College

摘　　要：近年来,随着中外会计舞弊案件不断揭诸于世,会计诚信已成为会计界乃至全社会共同关注的一个沉重话题。越来越多的会计信息使用者已经或正在失去对会计的基本信任,会计正经历着前所未有的信誉危机,加强会计诚信建设已刻不容缓。With continual appearance of cheating cases in the east and west countries over recent years, sincerity of accountant have become concerned about a heavy issue, in the accountant field and whole society. The more users of information of accountant are losing the basic credit for accountats, accountants are going through the crisis of credit. Strengthening sincerity of accountant have become into an instant thing.

关 键 词：会计诚信 会计诚信缺失 会计诚信重塑 

分 类 号：F233[经济管理—会计学]