摘要
研究表明,会计失信在社会改革和经济转轨时期是一种社会现象,其形成源于文化传统、科学技术发展水平和一定时期的制度安排等核心因素。会计信息失真源于会计师个人因素的现象甚少,因此相应对策应来自于核心因素的操作。其中,传统文化学习和优化、科学技术在会计学中的应用,以及制度安排,是我国开展会计诚信建设的主要途径。
Data statistics and case study indicate, it is seldom caused by accountant＇s personal factor that accounting information is distorted. An instance shows, it is a kind of social phenomenon that the accountant breaks his promise in the social reform and economic transition period, it forms and comes from cultural tradition, scientific and technical development level and system of a regular period key factor of arranging etc. To solve the countermeasure with distorted accounting information lies in the control of the key factor of the financial affairs.
出处
《河南大学学报（社会科学版）》
北大核心
2007年第2期63-66,共4页
Journal of Henan University(Social Sciences）
关键词
会计诚信
传统文化
科学技术
制度安排
Accounting sincerity
Traditional culture
Science and technology
the system arranging
Concrete countermeasure
