1、内容摘要内容摘要 会计信息在当今社会经济运行中，起着至关重要的作用。作为社会信用体系 重要组成部分的会计，其中一个基本职能就是为经济的发展提供真实、可靠的会 计信息。可是，目前我国乃至世界会计信息失真现象层出不穷，失真的会计信息 会给投资者、企业、国家等使用会计信息者带来难以估量的危害。诚信是市场经 济的基石也是会计执业机构和会计人员安身立命之本。为了系统探讨会计诚信 问题，本文从经济理论的角度对会计诚信缺失的原因进行分析，针对我国目前的 会计状况，提出重塑我国会计诚信对策，全面提高会计诚信的理论。认为应从弱 化会计信息不对称、提高会计失信成本、加强委托人对会计行为主体的监督等方 面来加强会计
2、诚信建设。 关键词关键词 会计诚信；信息不对称；公司治理 ABSTRACT Accounting information in todays society economy operation, plays a vital role. As an important part of social credit system of accounting, one of the basic functions for economic development is truthful and reliable accounting information. But, at present our c
3、ountry and even the world accounting information distortion phenomenon emerge in endlessly, the distortion of accounting information will give investors, enterprise, national accounting information used to bring the dangers of inestimable. Honesty is the cornerstone of market economy accounting prac
4、tice agencies. Is this settlement and accounting personnel. Accounting sincerity for system, this paper discussed from the Angle of economic theory of accounting sincerity is missing, according to analysis of the causes of our countrys current accounting condition, puts forward the countermeasures to reshape accounting honesty, improve accountants sincere theory. Think should accounting information asymmetry, weakening the cost, strengthen enhancing accounting discreditable behavior subje
