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新时代会计人员诚信体系的构建策略

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近年来,资本市场发生的一系列会计失信问题严重扰乱了市场秩序,损害了投资者的利益,对企业生存发展和会计行业的公信力造成不良影响。因此,构建会计人员诚信体系迫在眉睫。构建会计人员诚信体系有助于营造良好的营商环境,也有助于发挥市场在资源配置中的决定性作用,是推进会计行业高质量发展的重大举措。基于此,阐述了新时代会计人员诚信体系构建的重要性和必要性,并提出了构建策略。
Strategies of Integrity System Construction for Accountants in the New Era
In recent years,a series of accounting dishonesty issues in the capital market have seriously disrupted the market order,harmed the interests of investors,and negatively affected the survival and development of enterprises and the credibility of the accounting profession.Therefore,it is urgent to build an integrity system for accountants.Building an integrity system for accountants is conducive to creating a favorable business environment and plays a decisive role in resource allocation,thus being a significant measure to promote the high-quality development of the accounting profession.Based on this,this paper expounds the importance and necessity of the construction of the integrity system of accountants in the new era,and puts forward the construction strategy.

accountantsintegrity systemfinancial fraud

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中国农业科学院麻类研究所

会计人员 诚信体系 财务造假

2024

当代会计

当代会计

CHSSCD
ISSN:
年,卷(期):2024.(3)
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