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随着经济的发展以及信息化、网络化的不断完善,企业在会计方面逐渐显露出不诚信状况,希望通过假造会计信息减少赋税支出,提升经济效益。在这种背景下,部分会计人员无法抵抗金钱诱惑,通过做假账让企业或自身得利,因此会计诚信问题逐渐成为了企业重点研究内容之一。本文基于这一情况,简单阐述了会计诚信的要点,分析了目前会计方面存在诚信问题的主要原因与诚信会计的重要性,并在此基础上提出了几点诚信会计审计构建策略,旨在优化会计审计工作,帮助企业在正确轨道上长远发展。
With the development of economy and continuous improvement of informationization and networking, enterprises gradually reveal their dishonesty in accounting. They hope to reduce their tax expenditures by falsifying accounting information and enhance economic benefits. Under this kind of background, some accountants can not resist the temptation of money and benefit the enterprise or themselves by making false accounts. Therefore, the problem of accounting integrity has gradually become one of the key research contents of enterprises. Based on this situation, this article briefly elaborates the main points of accounting honesty, analyzes the main reasons for the existence of honesty accounting and the importance of honesty accounting. On the basis of this, I put forward some strategies of honesty accounting auditing to optimize Accounting and auditing work to help enterprises in the right track for long-term development.