【摘要】 会计诚信并非只是针对会计人员而言,在《会计法》中应明确规范,会计诚信涉及所有提供与使用会计信息相关的机构和人员,除了一般会计人员、财务经理、总会计师外,部门的高管层领注册会计师、机构投资者、证券分析师、社会金融机构、政府行政领导和国家监管部门等等,都会涉及会计诚信问题,不能让部门的高管层、行政领导和监管部门等认为会计诚信只是会计人员的事,而与他们无关。更多还原

【Abstract】 The accounting credibility does not refer only to the accounting staff. In fact, the "Accounting Law" clearly defines the criteria, which involve all the relevant agencies and staffs who provide and make use of accounting information. Except for the ordinary accounting personnel, financial managers and general accountants, all the other executive certified accountants, organization investors, stock analyzers, social financial agencies, government administrators and national inspecting agencies may be involved in the problem of credibility. Thus the department executives,administrative leaders or inspecting agencies must not consider that it is only the affair of the accounting staff, having nothing to do with themselves.更多还原