会计诚信问题思考论文5.doc

Integrity, two characters, which is the earliest in our country in the ancient Chinese language is used separately. Sincere intention is objective and true heart, without deceit. The letter is intended to say that, honest. In the eyes of the ancients, integrity is the way people, social communication, the basic requirement of state finance. Integrity is honest, trustworthy. Honest, words and actions are consistent with inner thoughts, do not tell lies, not to knowingly wrong things; trustworthy is to trust and do not break faith, Promises must be kept and action must be resolute. Accounting integrity, what is it? Premier Zhu Rongji in the inscription, not to cook the books to the Shanghai National Accounting Institute, made a good interpretation, based on the original certificate by accounting standards, principles of accounting, preparation of financial statements and audit. Accounting integrity, is the relationship between socio-economic development to a certain stage of the product development and extension of the traditional concept of good faith in modern society, market economy, the concept of good faith integrity than the traditional focus on Kejifuli purposes has more emphasis on mutual benefit and win-win. We can not just stay on the integrity of the quality of the traditional spiritual level, from the level of the accounting profession should also understand the concept of good faith from the level of consciousness of the modern economy - accounting integrity. Honesty is the basic norms of the market economic activity, accounting integrity is an important part of the social credibility system, is the soul of the market economy. Under the socialist market economy, accounting integrity is very important, but in reality accounting Honesty, accountant false accounts, the distortion of accounting information, the users of accounting information will decision-making errors occurred users of accounting information the trading behavior contrary to the tru