"A man without faith will not make, industry no letter difficult interest." Good faith rule is market economy activity basic criterion, accounting honesty is an important component of the social credit system, it is the soul of market economy. The development of the market economy improvement depends on the support of accounting sincerity. Accounting honesty is refers to the truth of accounting behavior connaught, it includes good professional ethics and professional honor, exquisite professional technology and skills, perfect quality and service. Accounting integrity expressed accounting to the society's a basic promise, that is objective and fair, impartial to real economic activity reflected, and faithfully for the accounting information users service. Accounting honesty to guarantee the normal operation of the economic order, regulating the business behavior of the legal operation has the important meaning. Conversely, the lack of accounting credibility, seriously affecting the accounting body and accounting field reputation, increase the transaction cost, and increase the enterprise survival invisible crisis, reduce the economic efficiency, to the development of the socialist market economy brings the serious negative effect. Therefore, to explore the reason for the lack of accounting credibility, know the lack of accounting credibility harm, to study the lack of accounting credibility countermeasures, is a should be put on the agenda of the subject.
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