会计诚信的哲学思考

近年来，我国会计诚信缺失，最典型的问题是会计信息失真，其危害是十分严重的。会计信息失真的表现形式多样，原因也是多方面的。通过内因和外因的分析可以看到。治理会计信息失真要双管齐下，在现时情况下更要注重外因的影响，要综合治理社会环境。

The Philosophical Consideration of Accounting Credit

The shortage of accounting credit is a typical problem of acco unti ng information distortion in our country recent years, and the hazard caused by it is very serious. The expression forms of accounting information distortion ar e various, and its reasons are many- sided. Through the analyses on its externa l and internal causes, we can see that the treatment of accounting information d istortion must be done along both lines, under the present situation, we should pay greater attention to the influence of external cause, and make comprehensive treatment of the social environment.