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。
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.
出处
《河南金融管理干部学院学报》
北大核心
2003年第4期84-85,共2页
Journal of Henan College of Financial Management Cadres
关键词
会计诚信
囚徒困境
城信制度
会计信息失真
会计工作秩序
Accounting information distortion
accounting honesty and confidence
prisoner dilemma
honesty and confidence system
