论述我国会计行业的诚信问题论文.doc

毕业论文 论述我国会计行业的诚信问题 学生姓名： 钟聚萍 学 号：2010150431 专业班级： 会计 1011 指导老师： 蔡丽 2012年11 月 20 日 论述我国会计行业的诚信问题 摘要  随着知识经济及全球一体化给世界经济发展带来的冲击，必将催生出新的经济制度和结构框架。在现有规章制度存在漏洞的情况下，在巨大利益诱惑面前，现代人面临的将是更大的道德抉择。这个问题不仅关系到会计行业的发展,而且关系到整个经济的发展。近年来，由于国外连续发生一系列财务欺诈案件及与之相关的虚假评估事件，是社会公众对会计行为的公信度下降，影响了会计行业的形象，诚信缺失已成为制约我国经济发展的最大障碍，也是当前会计行业急需解决的问题。所以，本文从诚信对于会计行业发展的重要意义入手，深入分析我国会计行业诚信危机形成的原因，进而提出了加强会计行业诚信建设的意义，希望对加强会计行业诚信建设有裨益。 关键词：会计诚信 会计法律 会计职业道德 Discusses our country accounting honesty problem Abstract Accounting law is to provide accounting information, services, and accountancy occupation morals of the legal system of the state, the integrity of the accounting work is the most basic occupation morality, but in reality related parties for their own interests to accounting fraud, serious violation of national legal system. With the knowledge economy and global integration to the world economic development impact, will hasten the birth of new economic system and structure. In the existing regulations flawed case, the enormous benefits of temptations, modern people will face greater moral choice. Legal system and legal efficiency is to protect people from the moral mechanism based, therefore we should establish the integrity of system. Now the accounting is facing great challenges. Our country in recent years, the accounting theory research and practice have achieved a lot, but, the lack of accounting credibility issues have become increasingly prominent, none of the theory circle and practice circle have made unremitting efforts to this problem. Accounting integrity problem is not only related to the development of accounting behavior, but also to the whole economic development. Therefore, this paper is from this respect proceed with, discussed our country accounting law integrity of the cause of the problem and proposed several solutions to Chinas accounting law in the question of risk measures. Key wor