The problems are discussed from the internal and external factors affecting the accounting information falseness and the solution is presented. 從影響會(huì )計信息失真的內外部環(huán)境因素進(jìn)行探討,并提出解決的對策,以期能為會(huì )計誠信建設提供一些積極的思路和啟發(fā)。
This article, by probing into the connotation of accountants' good faith, proposes the ways to enhance accountants' good faith and the countermeasures to remold it. 文章探討了會(huì )計誠信的內涵,并在分析會(huì )計誠信缺失原因的基礎上,提出了提高會(huì )計誠信水平的途徑和重塑會(huì )計誠信的對策。