论文部分内容阅读
传承数千年的诚信这一中华民族传统美德与最崇高品质,在当前会计行业受到前所未有的高度重视。为了扼制不断出现的会计诚信缺失问题,提高会计人员诚信水平,推动会计诚信建设,财政部日前发布了《关于加强会计人员诚信建设的指导意见》征求意见稿(以下简称《指导意见》。这是我国会计诚信建设的首个制度规范,是会计诚信建设的顶层设计与制度安排。《指导意见》的发布,为我国会计诚信
Inheritance of thousands of years of honesty and trustworthiness, the traditional Chinese virtues and highest quality, has received unprecedented attention in the current accounting profession. In order to curb the emerging lack of accounting integrity, improve the integrity of accounting personnel and promote the construction of accounting integrity, the Ministry of Finance recently released the “Opinion on Strengthening the Construction of Accounting Professionals’ Honesty” (draft) (hereinafter referred to as the “Guiding Opinion.” The first institutional norms of the construction of accounting integrity in our country is the top-level design and institutional arrangement of the construction of accounting integrity. The promulgation of “Guiding Opinions”