摘要
中国加入世贸组织后.从长远看最缺乏的不是资金、技术和人才,而是信用以及建立和完善信用体系的机制;人才、资金、项目都可以引进,惟独信用不能引进。因此,信用是支撑一个地方或一个企业经济发展的一种长远的战略资源。文章在分析会计信息失真的原因和危害之后,提出了加强会计诚信建设的4点措施:①在全社会开展强化诚信意识的宣传、教育活动;②利用网络技术建立区域内企业和会计从业人员诚信信息库;③石油企业应建立科学的诚信体系,防止不诚信之风蔓延;④政府应进一步修订与完善相关法律法规,加大防范力度。
oor credit is a more serious problem than lacking of capital, techniques and talents for China after WTO accession. A mechanism to establish and perfect credit should be set up. Credit is a kind of long-tenrm strategic resources to support a region or a enterprise's economic development. According to analysis on caus es and harmfulness of accounting information's distortin, related measures are put forward: develop propaganda and education activities to strengthen sense of honest, establish inner honest information database for the enterprise and accountants by means of cyber techniques, form scientific honest system in petroleum enterprises, revise and perfect related laws and regulations and strengthen degree of guarding.
出处
《天然气技术与经济》
2004年第4期22-24,78-79,共5页
Natural Gas Technology and Economy
关键词
诚信
诚信建设
诚信信息库
诚信体系
法律法规
Honest Honest construction Honest information database Honest system Laws and regulations
