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对会计诚信问题的思考

     

摘要

“诚信”是我国传统道德的重要内容之一,我国企业自远古时代就有“立业诚信、以信取人”的传统。在两千多年前,孔子说过:“人而无信,未知其可也?”在中国人的眼中,清楚显示着价值和地位的公信力。诚信原则已成为特别重要的会计工作原则,没有信用,也就没有会计,要把信用作为会计工作的生命线。作为现代中国之父的潘序伦先生指出:“立信,乃会计之本。”诚信在我们的生活中发挥着举足轻重的作用。%"Integrity" is an important part of China's traditional morality, China's enterprises have the tradition of "Founding integrity, to letters from people"since ancient times. In two thousand years ago, Confucius said:"people without faith, I wonder, could it?"In the eyes of Chinese people, the credibility of value and status is clearly showed. Principle of good faith has become the particularly important accounting principle, no credibility, there is no accounting. We must take the credibility as the lifeline of accounting work. As the father of modern China, Mr. Pan Xulun noted:"Establishing credibility is the basis of accounting work."Integrity plays a pivotal role in our lives.

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