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1、论企业会计诚信缺失的成本收益问题（OnthecostbenefitofthelackofhonestyinEnterpriseAccounting）OnthecostbenefitofthelackofhonestyinEnterpriseAccountingAbstract:inrecentyears,accountinginformationdistortioneventsemergeoneafteranotherincessantly,bringinghugetothemarketeconomyofourcountryEv
2、entheUnitedStates,whichisknownasthe"modelofeconomicaction",hasalsosufferedfromaccountingfraud.Therefore,Honestyisthefoundationofaccounting.Fordomesticandinternationalaccountingintegrityofthelackofproblems,IthinkitcannotbesimpleTostudythemoralcharacterofaccountants.To
3、dayIwouldliketoanalyzethemeetingfromthecost-benefitprincipleOnthebasisofthelackofhonestyandcredit,theauthorputsforwardsomethoughtsonremoldingtheaccountingsincerity.Keywords:costaccounting;informationdistortion;accountingintegrity1,theconnotationandsignificanceofaccou
4、ntingintegrity1.1,theconnotationofaccountingintegrity,whatisaccountingintegrity?Inbrief,accountingintegrityexpressesitselfAbasiccommitmenttosociety,thatis,objective,fairandimpartialtoreflecttheactualeconomicactivities,Servetheusersofaccountinginformationfaithfully."H
5、onesty"isforaccountantstobeloyaltothemselvesResponsiblefortheaccountingbusiness,dedicationanddiligenceinaccountingwork,excellence,excellence.Letter"Thatis,payattentiontocredit,establishaccountingreputation,abidebytheprincipleofindependence,objectivityandimpartiality,
6、anddonotyieldtoandcatertoAnypressureandunreasonablerequirements,donotprovidefalseaccountinginformation,donotseekpersonalgainbythepost,Improvethecredibilityofaccounting.Therefore,asawhole,theconnotationofaccountingintegrityincludesgoodaccountingprofessionGermanandacco
7、untingprofessionalethics,superbaccountingskillsandaccountingskills,andimprovethequalityofaccountinginformationandqualityAccountingservices.2,thereasonsforthelackofaccountingintegrityInrecentyears,theaccountinginformationofChineseenterprises,especiallylistedcompanies,
8、hasbeenseriouslydistortedandaccountingfraudcaseshavebeenreportedFrequently,theaccountingprofessionisfacedwiththeseverechallengeofth
