加强会计诚信建设的思考  

Thinking on Strengthening the Construction of Accounting Integrity

作　　者：黄阳俊 HUANG Yangjun(East China Jiaotong University,Nanchang 330013,China)

机构地区：[1]华东交通大学,江西南昌330013

出　　处：《商业观察》2023年第35期25-28,共4页BUSINESS OBSERVATION

摘　　要：会计诚信问题已经成为当今社会愈加关注的焦点。会计监管体系欠严密,加之法律惩治手段较宽容,我国诚信危机层出不穷,加强会计诚信建设势在必行。要切实加强会计监督管理体制,内部监督和外部监督要双管齐下,加大法律监管力度,构造一个和谐诚信的社会,从而进一步完善社会主义市场经济体制,使我国会计事业健康发展。The issue of accounting integrity has increasingly become a focus in today's society.The accounting supervision system isn't strict.In addition,the legal punishment is more lenient.There are endless integrity crises in China,and it is imperative to strengthen the construction of accounting integrity.Our country must effectively strengthen the accounting supervision and management system,and internal and external oversight need to go hand in hand.Legal supervision should be strengthened,so as to construct a harmonious and honest society and further improve the socialist market economy system,making China's accounting industry develop healthily.

关 键 词：会计诚信建设 会计事业 思考 

分 类 号：F233[经济管理—会计学] D64[经济管理—国民经济]