摘要:我国市场竞争日趋激烈，会计造假现象日趋严重，给消费者、投资者、债权人甚至国家带来了无法估量的损失。在我国，中小企业诚信缺失现象由来已久。诚信缺失导致了社会性的诚信危机，不仅影响了中小企业自身的健康发展，也影响了国民经济的繁荣与社会发展的稳定。会计本是诚信行业，要求企业和会计人员恪守诚实信用原则，贯彻国家的各项法律法规。在物欲横流的今天，中小企业在利润的诱惑下，正面临着一场严重的“诚信危机”。所以，加大社会各层次对中小企业会计舞弊的监督力度已刻不容缓。本文主要在给出会计诚信的定义及意义的基础上，分析了我国中小企业会计诚信缺失的现状以及其主要原因和危害，从各方面提出了解决诚信缺失问题的对策。
关键词:会计诚信,诚信缺失,中小企业,对策
Abstract:Our country market competition is gradually fierce,the phenomenon of accounting cheat is gradually serious,bring a large of loss to consumer,investor,creditor,even if the country.In our country,the phenomenon of lacking of accounting integrity in medium-sized and small-sized enterprises has a long history.Not only affects medium-sized and small-sized enterprises themselves,but also the national economy and the social development.This text is based on giving the definition of accounting integrity,analyze the present situation of lacking of accounting integrity in medium-sized and small-sized enterprises and its reason and influence,put forward the countermeasures of the problems of accounting integrity.
Key Words：Accounting integrity；Accounting cheat；medium-sized and small-sized enterprises；Countermeasures
会计诚信建设刻不容缓，面对会计诚信缺失这个现象的发生我们应该防患于未然，并且制定对策对此根治。诚信给予了会计健康的生命，失去了诚信，会计工作就无异于消亡。加强中小企业会计诚信建设，使会计人员在会计工作中，面对单位、面对负责人、面对社会环境，自觉坚持原则，不做假账，处理好"外部法律法规与内部会计控制、单位负责人与会计人员、金钱与地位、违法与守法"的关系。社会需要诚信，无论是在什么规模的会计人员，只有用诚信这种职业道德武装起来，才会给会计工作注入“真实的生命”。
