| 谈会计造假和会计诚信建设 |
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| 引用本文： | 李晓东. 谈会计造假和会计诚信建设[J]. 科技情报开发与经济, 2004, 14(9): 153-154 |
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| 作者姓名： | 李晓东 |
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| 作者单位： | 山西省交通干部学校 |
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| 摘 要： | 分析了会计造假所带来的危害及其根由，提出加强会计诚信建设应从以下几方面着手：会计诚信从“上司诚信”做起，加强会计人员职业道德教育，建立和完善企业会计政策和内控制度，建立社会信用体系，加强会计从业人员的后续教育。
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| 关 键 词： | 会计造假 会计诚信建设 职业道德教育 继续教育 |
| 文章编号： | 1005-6033(2004)09-0153-02 |
| 修稿时间： | 2004-05-17 |
Discussion on Accountants Cooking Accounts and the Construction of Accounting Credit |
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| LI Xiao-dong. Discussion on Accountants Cooking Accounts and the Construction of Accounting Credit[J]. Sci-Tech Information Development & Economy, 2004, 14(9): 153-154 |
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| Authors: | LI Xiao-dong |
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| Affiliation: | LI Xiao-dong |
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| Abstract: | This paper analyzes on harms and reasons caused by accountants cooki ng accounts, puts forward that strengthening the construction of accounting cred it should start from several aspects: accounting credit starting from superior, strengthening the education of professional ethics of accountants, establishing and perfecting enterprises' accounting policy and internal control, establishing social credit system,and strengthening continuous education of accountants. |
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| Keywords: | accountants cooking accounts construction of accounting credit th e education of professional ethics continuous education |
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