會計誠信問題的思考外文文獻(已改無錯字)

　　

【正文】 someaccounting firmswith high integrity,strongpetitiveness,and thus gainedgreat economicbenefit.And there are someaccounting firmscaught up inthe credit crisis,andsubject to the relevantsanctions orforced toterminate itsbusiness qualification.Thecertified public accountant,integrity andhelp themto develop their business,market share,also can makemore customers,expand the strength,theincrease inbenefitcounterparts,in cooperation.In themarket economy and bee moredeveloped,an important prerequisite forgood faith is not only the accountingindustry to survive,but also an important guarantee forthe development of accounting profession. Second the accounting integrityis the foundation ofthe normal operation of the market economy. Under the condition of market economy,honestyis themoral resources,and economic resources,plays an important roleinensuringnormaltrading.In the economic life,ifmoral deficiency,creditdamaged,will cause themarket orderconfusionexchangesbetween enterpriseswill break.Only the informationdisclosurecan be honestto win the trust of themarket,the enterprise can makeeasilyin the fierce marketpetition in an invincible position,developa broader space for development.Lookthose successfulenterprises,no notthe good faithis one of the necessaryquality,honestyanddevelopment.Butalong with the market economyfrom lower to higher,from immature to maturedevelopmentin accountingactivities,the accounting integrity bees more and more important,plays a more and more important role.Under the condition of market economy,honestyis not onlyto emphasize the inherentmoral cultivation,more emphasis on mutual benefit and winwin,namely,at the same timeto pursue their own intereststotake into account theinterests of others and the society,this is the core issueof integrity.Because of this,the good faithis the basis of market economy,is the power and sourceof the market economy,is thebasic rules of the gameunder the conditions of market economy. Two,the lack of integrityof the reasonsof accounting In reality,there are many reasons forthe lack of accounting credibility,wraparound rise to basically havethe following points: the drive of profitis the fundamental reasonof the accounting dishonesty Basic principles of marketeconomic systemis the survival of the fittest,eventuallyaggravate the gap between rich and poor,minorityandthe majorityinto the predicamentfor more profit.Disadvantagedgroupsin the petition,in order to survive orto improve thepetitive positionand will not be eliminated,only by adopting themethodof bad faith,to get rid of the difficulties. Behind theaccounting fraudhasdriventhe enormous economic benefits tothe beneficiaryof the false accounting informationa lot,units of the leadershipand seniormanagement personnel,departmentsand relevant departments of the governmentofficials canbecause ofoutstanding performanceandseeka higher position,get more economicbenefithelpintermediaryfraudcanget morereturnbecause of increasedbusiness。eventhe employee canunits because of the good benefitsandget moresalary bonus. At the same time,noncredit behavior ofhigh profitandlow cost,the risk is small,in the noncredit behaviorrevenue exceeds thecost,nonhonest behaviorwill increase.The gap between thelarger,social credibility levelaverageis