摘要
近年来,美国会计陷入“信用沼泽”,中国会计也面临“诚信危机”。会计诚信危机所造成的不仅仅是会计信息失真、资本市场混乱等,更为严重的是将贻害市场经济根基,甚至危及会计职业。因此分析会计诚信危机的产生机理,探案其产生的理论渊源,以寻求治理会计诚信危机的有效策略已成为当务之急。
In recent years, American accounting has fallen into ＂credit marsh＂, Chinese accounting is also facing with ＂sincerity crisis＇. What sincerity crisis causes is not only accounting information distortion, capital market confusion, what is more serious is that will impair market economic foundation, even as dangerous and accounting occupation. Therefore, it has become urgent matter of analysis its produce mechanism and theoretical origin, seeking effective strategy.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2006年第7期32-35,39,共5页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
会计
诚信危机
分析
Accounting
Sincerity Crisis
Analysis
