当前企业会计诚信缺失的形式、原因及危害  

Forms, Causes and Harm of the Lack of Honesty in Business Accounting

作　　者：杨玉龙[1] 华帅[1] 

机构地区：[1]安阳市主焦煤业有限责任公司,河南安阳455133

出　　处：《现代工业经济和信息化》2014年第12期27-28,31,共3页Modern Industrial Economy and Informationization

摘　　要：诚实守信是会计行业之魂。中国现代会计之父潘序伦先生曾指出:"立信乃会计之本,没有信用,也就没有会计。"诚信一旦缺失,市场经济秩序将会混乱。市场经济需要会计诚信,"信以立志、信以守身、信以处世、信以待人,毋立信,当必有诚"的诚信精神,这已成为会计忠诚敬业的座右铭。Honesty is the soul of the accounting profession. No credit, no accounting. Therefore, the accounting integrity problems attract more and more attention widely. However, in recent years, the accounting information distortion events, the lack of accounting credibility is more and more serious. This paper analyzes the forms, causes and harm of the lack of accounting credibility. In order to improve this situation, the establishment of environmental accounting occupation moral good.

关 键 词：企业会计 诚信缺失 原因 危害 

分 类 号：F233[经济管理—会计学]