会计诚信缺失与防范研究.pdfVIP

9 3 Vol9 N o 3 2009 9 Journal of H unan In ternationa l E conom ics U n iversity Sep2009 (湖南涉外经济学院, 湖南 长沙 410205) [ ] 会计诚信缺失, 必然危害国家企业和投资者的利益, 此, 加强会计诚信建设极其必要与重 要会计诚信缺失的根源是, 信息不对等惩罚不力制度缺陷要防范会计诚信缺失, 必须建立和完善教育 机制内控机制激励与处罚机制社会监督与评价机制 [] 会计诚信; 缺失; 危害; 根源; 防范 R esearch on the Absen ce of A ccoun ting Credit and its Coun term easures DENG Yi-w en (Hunan International conom icsUniversity, Changsha 410205, China) A bstract: The absence of accounting credit is bound to harm the interests of the country, enterprises asw ellas inves tors. Thus, strengthening the construction of accounting creditbecomes extremely necessary and essential. The cause of the absence of accounting credit is the asymmetry of information, weak punishment and system defects. To keep aw ay the ab sence of accounting credit, w e should establish and perfect education mechanism, internal controlmechanism, incentive and penalty mechanism, social supervision and evaluation mechanism. K ey w ords: accounting credit; absence; harm; cause; countermeasures , [ 1] , 1 , , , ! , ∀ , , , , , , , , , , , , , , , , , , , , ,