摘要
由于我国市场经济正处于建立和完善之中,与之相适应的信用体系尚未建立,使近年来的会计诚信问题成为被关注的焦点。本文从会计诚信危机的表现、危害入手,分析会计诚信危机形成的原因,并提出相应的对策。
Market economy is in the process of building and developing in China, meanwhile .credit system has not been built. Problems of accounting credit cause the general concern in recent years, the author makes an analysis of causes in accounting credit and puts forward the corresponding strategies.
出处
《辽宁工学院学报（社会科学版）》
2003年第6期5-6,87,共3页
Journal of Liaoning Institute of Technology（Social Science Edition)
关键词
会计
诚信危机
会计失真
监管
中国
信用体系
Accounting
Credit crisis
lack of fidelity in accounting
Supervision
