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也谈会计诚信
引用本文:王文霞,马金群.也谈会计诚信[J].烟台职业学院学报,2003,9(2):17-18.
作者姓名:王文霞  马金群
作者单位:1. 烟台第一职业中专,山东,烟台,264001
2. 烟台丰源税务师事务所有限公司,山东,烟台,264001
摘    要:会计诚信是会计的立身之本,但会计诚信缺失现已成为国际性的难题,危害重大。"囚徒困境" 是会计诚信缺失的主要原因。政府重视,法制健全是会计诚信恢复的保证。

关 键 词:会计  诚信  现状  原因  恢复
文章编号:1672-3740(2003)02-02

On Honesty in Accounting Affairs
WANG Wen-xia MA Jin-qun.On Honesty in Accounting Affairs[J].Journal of Yantai Vocational College,2003,9(2):17-18.
Authors:WANG Wen-xia MA Jin-qun
Abstract:Honesty and the credit are the basis of the existing of accountants.However,the lack of them in accounting field has become an international problem which is very harmful."Prisoners' Dilemma" is the main reason that leads to the problem. The guarantee of restoring to honesty and the credit in accounting field is that our government must pay serious attention to the matter and that our legal system needs perfecting.
Keywords:accounting  honesty and the credit  the present condition  the cause  restoration
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