社会主义核心价值观引领会计诚信建设:难点与破解  

Construction of Accounting Integrity Led by Socialist Core Values:Difficulties and Solutions

作　　者：廖添土[1] 葛格 LIAO Tiantu;GE Ge(College of Economics, Fujian Normal University, Fuzhou 350108, China)

机构地区：[1]福建师范大学经济学院,福州350108

出　　处：《长春大学学报》2020年第7期69-73,共5页Journal of Changchun University

基　　金：国家社会科学基金项目(13CGL024)。

摘　　要：诚信作为社会主义核心价值观的重要组成部分,在推动我国会计诚信的建设过程中发挥着关键的引领作用。会计诚信在经济、伦理、法律等层面均具有一定的价值。从诚信的层次性来看,当前我国会计诚信建设的难点体现在底线会计诚信建设、基本会计诚信建设、道德会计诚信建设、高尚会计诚信建设上。基于四个层次的会计诚信建设难点可从法律和道德两个着眼点进行破解,实现会计诚信的制度化与内在化,从而促进我国会计诚信建设不断发展。As an important part of socialist core values,integrity plays a key leading role in promoting the construction of accounting integrity in China.Accounting integrity has certain value in economy,ethics,law and other aspects.From the perspective of the levels of integrity,the difficulties in the current construction of accounting integrity in China are reflected in the constructions of the bottom line accounting integrity,basic accounting integrity,moral accounting integrity and high-quality accounting integrity.Based on the four levels of the difficulties in the construction of accounting integrity,we can solve them from the two perspectives of law and morality,so as to realize the institutionalization and internalization of accounting integrity,and thus to promote the continuous development of accounting integrity construction in China.

关 键 词：会计诚信 核心价值 建设难点 破解路径 

分 类 号：D24[政治法律—政治学]