會(huì)計(jì)誠(chéng)信問(wèn)題的思考外文文獻(xiàn)-閱讀頁(yè)
2025-04-11 00:03本頁(yè)面
【正文】 eoplebenefit,the trust of those whoFor example,accounting firmsstrongand thus gainedbenefit.accounting firmsthe credit crisis,subject to the relevantforced tobusiness qualification.certified public accountant,help themmarket share,also can makeexpand the strength,increase incounterparts,In thedeveloped,good faith is not only the accountingbut also an important guarantee forthe accounting integritythe normal operation of the market economy. Under the condition of market economy,is theand economic resources,innormalIn the economic life,moral deficiency,damaged,market orderexchangeswill break.disclosureto win the trust of thethe enterprise can makein the fierce marketdevelopLookenterprises,the good faithquality,andButfrom lower to higher,developmentactivities,plays a more and more important role.honestyto emphasize the inherentmore emphasis on mutual benefit and winwin,at the same timetointerests of others and the society,of integrity.the good faithis the power and sourceis theunder the conditions of market economy. Two,of the reasonsthere are many reasons forwraparound rise to basically haveis the fundamental reasoneconomic systemeventuallyminoritythe majorityfor more profit.groupsin order to survive orpetitive positiononly by adopting theof bad faith,accounting frauddriventhe beneficiarya lot,and seniordepartmentsofficials canoutstanding performanceseekget more economicintermediarycanreturnbusiness。evenunits because of the good benefitsget morenonhigh profitlow cost,in the nonrevenue exceeds thenonwill increase.larger,averagedownof the entire marketthe level ofintegrity.it is the purpose offor individuals,Driven by the interests,will appearproblem accounting information canit is theserelationsfalse accountinggeneration. supervisionandis the main reasonsystem is not perfect,are the main factors leading toFrom theregulatory focustransfergovernment regulationthe anglethe state auditis not in place。social auditlack of mechanism ofit is inevitablethe easy way,issuing falsereports。other professionalcoordination,So accountants must remember their duties, not to or partial loss of the principle of individual selfinterest, we should always remember Comrade ZhuRongji warned, do not do accounting fraud. In preparing the financial accounting report should be to verify and correct the figures for the accounting books, never to estimates, the number of reported planned, much less fraud, tampering and counterfeiting accounting data, to carefully check the accounts truly, account card match , consistent accounts and the accounts in line and consistent accounts table to ensure true and reliable financial reports. Accounting staff to strengthen their own morality, so that selfrespect, selfdiscipline, selfimprovement, not forced by power, not money by moving, doing the accounting integrity who do not cook the books. Third, according to law, increase the punishment of those accounting fraud. The purpose of accounting fraud, is occupied stateowned assets, transfer of state funds, tax evasion, state taxes, obtaining credit and social funds, the accounting fraud to the state, investors and creditors to cause significant economic losses, has shaken the credibility of economic and social basis disrupted the normal order of market economy. Therefore should increase penalties for counterfeiters, improve cost accounting fraud, the administrative sanctions, administrative penalties, fines and civil damages the economy together, the responsibility to make false flats leading directly responsible obtained by fraud benefits significantly lower than the fine, pensation。s financial position, results of operations and cash flow accounting personnel, it should be clear from the accounting team, allowed to pay the bankrupt, the infamous cos
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