文档介绍:In recent years, a series of accounting scandals in ession in the accounting field bring enormous loss to international economy. The accountants sincere question has already e the government, business circles mon concerned question of academic. As to this, the angle that this text based on laws, economics has carried on the theory to define to accounting sincerity at first, and has analyzed the domestic and international current situation and harmfulness of accountants sincere question, focus on from civil laws , new " accounting law " , information asymmetry principle of economics point out present accounting sincerity put " convicts predicament " into already. Finally, this text sets up rewards and punishments mechanism from improving relevant legal systems, improve the agreement to design, set up the scientific contract and invite bunch and supervision mechanism , strengthen social education the mechanism, have fostered such respects as moral concepts of accounting personnel ,etc. and put forward some ones own policy mendations
In recent years, Certified accountant participated in the phenomenon frequent occurrence which created a false impression, It influences the development of the whole trade seriously, has dropped sharply Certified accountant professions article first elaborated good faith content、the significance and the question of Certified accountan