金融会计诚信问题产生的机理及其治理.doc

编号（学号）： 金融会计诚信问题产生的机理及其治理 摘要：市场经济的发展需要信用支樟。而现实中会计信息失真，已成为困扰我国市场经济健康发展的障碍。金融会计的风险防范在金融部门的内部控制管理中起着举足轻重的作用，是金融内控管理的关键所在。金融会计信息失真，从根本上看是会计从业人员的道德风险问题。会计诚信是社会诚信系统的重要组成部分，是市场经济的灵魂；多角度分析了会计诚信缺失的危害；从直接和根本两方面分析了会计诚信缺失的原因；提出了多条标本兼治的建设会计诚信措施。 关键词：金融会计，诚信，信息，职业道德 Financial accounting credit problems and governance mechanism Abstract： . The market economy needs credit support camphor. The reality of accounting information distortion, troubled by Chinas market economy has become an obstacle to healthy development. Financial accounting in the financial sector to prevent the risk of internal control and management plays an important role, is the key to financial control management. Financial accounting information, accounting practitioners from the fundamental point of view is the moral hazard problem. Accounting credit is social credit system is an important part of the market economy of the soul; multi-angle analysis of the dangers of lack of fiscal integrity; from the analysis of both direct and fundamental reasons for the lack of accounting integrity; proposed the construction of more than solve the problem of accounting integrity measures Keywords：Financial Accounting，Integrity，Information，Professional ethics 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc310343076 1 引言 PAGEREF _Toc310343076 \h 1 HYPERLINK \l _Toc310343077 2 会计诚信的理论概述 PAGEREF _Toc310343077 \h 1 HYPERLINK \l _Toc310343078 2.1 涵义 PAGEREF _Toc310343078 \h 1 HYPERLINK \l _Toc310343079 2.2 现行金融会计风险的表现形式 PAGEREF _Toc310343079 \h 1 HYPERLINK \l _Toc310343080 2.3 会计诚信的重要性 PAGEREF _Toc310343080 \h 2 HYPERLINK \l _Toc310343081 2.3.1 会计诚信是市场经济正常运行的基础 PAGEREF _Toc310343081 \h 2 HYPERLINK \l _Toc310343082 2.3.2 会计诚信是市场经济条件下的会计之本 PAGEREF _Toc310343082 \h 2 HYPERLINK \l _Toc310343083 3 金融会计诚信存在的不足及其根源 PAGEREF _Toc310343083 \h 2 HYPERLINK \l _Toc310343084 3.1 金融会计诚信的现状 PAGEREF _Toc310343084 \h 2 HYPERLINK \l _Toc310343085 3.2 金融会计诚信缺失的成因 PAGEREF _Toc310343085 \h 2 HYPERLINK \l _Toc310343086 4 解