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市场经济是一种信用经济,信用是一切经济活动的基础原则,没有了信用,市场经济就无法维系。如果市场主体采取不诚信的手段,大量的会计信息失真,不仅直接影响国家的财税收入,造成各项经济指标失真,最终还导致国家经济政策与实际的偏离,影响国家的各项方针政策对宏观经济的有效调控,导致严重的不公平竞争,损害国家及社会公众利益,加剧信用危机。因此,本文从会计丧失诚信原则的原因说起,针对其原因提出了相应的对策,促使和谐会计诚信体的形成。
Market economy is a credit economy. Credit is the basic principle of all economic activities. Without credit, the market economy can not sustain it. If the main body of the market adopts the means of dishonesty, a large amount of distortion of accounting information will not only directly affect the fiscal revenue of the country, resulting in the distortion of various economic indicators, eventually leading to the deviation of the state’s economic policies from the actual situation and affecting the macro-economic Economic effective regulation and control lead to serious unfair competition, damage the interests of the state and the public, and aggravate the credit crisis. Therefore, this article starts from the reason why the accounting loses the principle of good faith, and puts forward the corresponding countermeasures according to the reason, which promotes the formation of harmonious accounting integrity.