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诚信是社会道德的基本要求,是中华民族的传统美德,是市场经济的基石,是国家发展之本,更是会计行业的内在本质。随着我国社会发展逐渐多样化和复杂化,出现了很多违背会计职业道德、会计信息失真等会计诚信方面的问题,给我国的经济发展带来了很大的危害。本文对我国会计诚信的现状进行分析,讨论了会计诚信失真的原因以及危害,并且为重新建立会计诚信提供具有可行性的建议。
Honesty is the basic requirement of social morals, the traditional virtue of the Chinese nation, the cornerstone of a market economy, the foundation for the development of the country, and even the intrinsic essence of the accounting profession. With the gradual diversification and complication of social development in our country, many problems of accounting integrity such as accounting professional ethics and distortion of accounting information have emerged, which have brought great harm to our country’s economic development. This article analyzes the status quo of accounting integrity in our country, discusses the reasons and harm of accounting integrity distortion, and provides feasible suggestions for rebuilding accounting integrity.