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会计诚信问题,伴随着市场经济的发展而产生。会计诚信水平的建设又关乎市场经济的发展方向。当今在社会诚信大环境的影响下,会计行业失信行为屡见不鲜。会计行业诚信缺失会严重削弱政府的经济管理职能,导致政府宏观经济决策失误,使普通投资者的利益受到损失,国家财产被侵吞等,极易引社会问题,所以提高会计诚信水平是我国会计领域乃至经济领域面对的重大课题。
Accounting integrity issues, with the development of market economy and produce. The construction of accounting integrity is related to the development of market economy. Under the influence of the environment of social integrity today, the dishonest behavior of the accounting profession is not uncommon. Lack of credit in the accounting profession will seriously undermine the government’s economic management functions, resulting in the government’s macroeconomic policy-making mistakes, the loss of the interests of ordinary investors, the state property embezzlement, etc., easily lead to social issues, so improving the level of accounting integrity is our accounting field And even economic issues facing major issues.