摘要
惩戒机制不健全,"守信成本"高于"失信成本"是我国会计诚信缺失的重要原因。通过简化的Greif模型可以发现,制定和推行使失信得不偿失、守信者得到应有保护的惩戒机制来强化道德威慑,即可以使诚信内化为会计人员的自觉行为。
The important reasons of lacking accounting credit are the imperfection of punishment system and the cost of keeping credit is higher than the cost of breaking credit by simplifying the mode of Greif,to set up and carry out the punishment system,which can protect the persons who keep credit and punish the persons who break credit,can make credit become the self-conscious behavior of accountants.
出处
《兰州商学院学报》
2004年第3期85-86,共2页
Journal of Lanzhou Commercial College
关键词
会计诚信
惩戒机制
道德威慑
accounting credlt
punishment system
moral overawing
