各市人民政府,各县(市、区)人民政府,省政府各部门、各直属机构,各大企业,各高等院校:为建设诚信山东,健全社会信用体系,改善经济发展环境,根据《中华人民共和国会计法》(以下简称《会计法》)、《公民道德建设实施纲要》以及国务院关于整顿和规范市场经济秩序的有关规定,现就加强会计诚信建设、进一步整顿和规范会计工作秩序通知如下:一、充分认识加强会计诚信建设、进一步整顿和规范会计工作秩序的紧迫性和重要性会计工作是财政、经济工作的重要基础。近年来,我省会计工作取得了显著成绩,会计改革步伐明显加快,会计事业进入全面发展时期。但在新旧体制转轨的过程中,会计工作还存在一些问题,会计基础工作薄弱、会计执法不严、会计信息失真、会计监督弱化等问题没有从根本上得到解决,尤其是会计领域有章不循和会计诚信危机,严重干扰了社会经济秩序,影响了宏观经济决策,也在一定程度上助长了腐败现象的滋生和蔓延。会计诚信是社会信用体系的重要组成部分,是 People’s governments of all cities, people’s governments of all counties (cities, districts), departments of provincial governments, all subordinate agencies, major enterprises and colleges and universities: In order to build an honest Shandong, improve the social credit system and improve the economic development environment, People’s Republic of China Accounting Law “(hereinafter referred to as the” Accounting Law “),” Citizenship and Ethics Construction Implementation Plan, "and the State Council on the rectification and standardization of market economic order, the relevant provisions on the strengthening of accounting integrity, to further rectify and regulate accounting work order is as follows : First, fully understand the importance of strengthening the construction of accounting integrity, further rectify and standardize the accounting work Accounting work is an important foundation for financial and economic work. In recent years, the accounting work in our province has made remarkable achievements, the pace of accounting reform has obviously accelerated, and the accounting business has entered a period of full development. However, there are still some problems in the accounting system during the transition from new system to old system. The basic accounting work is weak, the accounting law is not strict, the distortion of accounting information and the weakening of accounting supervision are not fundamentally solved, especially in the accounting field And accounting credit crisis, seriously disturbed the social and economic order, affected macroeconomic policy-making, but also to some extent contributed to the breeding and spread of corruption. Accounting integrity is an important part of the social credit system