节点文献
会计诚信缺失探源
A Source Inquiry into Missing of Accounting Honesty and Confidence
【摘要】 近年来,会计诚信缺失问题已成为全社会关注的焦点问题。经济利益的驱动、腐败现象的产生、会计的“囚徒困境”和中国会计实务中的“超规范”导致了会计诚信的缺失。
【Abstract】 In recent years, missing of accounting honesty and confidence has become a focus problem for the society, which result from being economic interest-driven, corruption, accounting "prisoner dilemma", and "super-normalization" in China’s accounting practices.
【关键词】 会计信息失真;
会计诚信;
囚徒困境;
诚信制度;
【Key words】 Accounting information distortion; accounting honesty and confidence; prisoner dilemma; honesty and confidence system;
【Key words】 Accounting information distortion; accounting honesty and confidence; prisoner dilemma; honesty and confidence system;
- 【文献出处】 河南金融管理干部学院学报 ,Journal of Henan College of Financial Management Cadres , 编辑部邮箱 ,2003年04期
- 【分类号】F233
- 【被引频次】4
- 【下载频次】122