刍议我国会计诚信问题  

Accounting Credit in China

作　　者：毛剑峰[1] 

机构地区：[1]景德镇陶瓷学院工商学院,江西景德镇333403

出　　处：《商业经济》2011年第10期94-95,共2页Business & Economy

摘　　要：财政部会计信息质量检查结果表明,我国会计诚信问题仍然存在。其原因是会计艺术属性的局限性;委托代理的信息不对称;公司治理结构的缺陷;企业内外部监督不完善。解决我国会计诚信问题,应采取开展会计人员的诚信宣传教育,加强注册会计师行业监督,建立会计人员诚信查询系统等对策。The inspection on accounting information quality by Ministry of Finance shows that the accounting credibility is still a problem due to limitation in accounting art property,unbalance in agency information,defect in corporate governance,imperfection in internal and external supervision.Hence,we should take the strategies of integrity education on accountants,supervision on CPA,and enquiry system on accountants＇ integrity.

关 键 词：会计诚信 问题 分析 对策 

分 类 号：F233[经济管理—会计学]