试论构建会计诚信体系若干问题  

Issues on Establishing the Accounting Integrity System

作　　者：冯卫东[1] 

机构地区：[1]财政部会计资格评价中心,100820

出　　处：《会计研究》2009年第2期14-18,共5页Accounting Research

摘　　要：会计诚信是会计核心价值体系中的精髓。在构建会计诚信体系过程中,应将社会主义核心价值体系贯彻其全过程,同时也应注重发挥市场机制的作用,善于运用物质利益原则引导会计人员行为,培育会计人员的法律意识、客观公正意识、竞争意识和创新意识。本文论述了会计诚信体系应遵循的原则、会计诚信体系的内容,提出了会计诚信实施机制的意见和建议。The essence of the market economy is the credit economy;accounting integrity is the spirit of the core values in accounting.In establishing the accounting integrity system,it is important to implant the socialist core values throughout the process,and also important to allow the market force to play its role.Material interests should be utilized to guide the behaviors of accountants,and an awareness of law,objectivity,fairness,competition and innovation should be nurtured among accountants.This essay discussed the principles and components of the accounting integrity system,and made proposals on the implementation of such system.

关 键 词：会计诚信 会计核心价值 实施机制 

分 类 号：F233[经济管理—会计学]