我国会计诚信缺及其伦理治理.pdfVIP

Classified Index: CODE: 10075 U.D.C: NO: A Dissertation for the Degree of Ethics Lack of Accounting Credibility and the Ethical Governance in Our Country Candidate: WangLei Supervisor: Prof. Tian Haijian Academic Degree Applied: Master of Philosophy Specialty: Ethics University: Hebei University Date of Oral Examination: May，2014 摘 要 摘 要 在我国社会转型的过程中，由于经济利益的驱使，各行各业都出现了不同程度的诚 信缺失问题。诚实守信是我国会计职业道德的基本要求，是会计人员工作中的价值取向。 随着我国社会主义市场经济的快速发展，会计诚信缺失问题越来越突出。会计领域和行 业存在的诚信缺失问题，制约了经济快速稳定发展，扰乱了市场经济的正常运行，造成 了严重后果和危害。加强会计诚信建设和综合治理已迫在眉睫。 造成会计诚信缺失的原因是多方面的，包括个别政府部门诚信不足、某些法律制度 不完善、社会诚信平台缺失、失信成本过低、个别会计人员素质不高、监督部门监管不 力。解决会计诚信缺失问题，应从多方面进行分析，综合治理。伦理治理主要靠自律和 他律共同发挥作用。所谓自律，是指规范内在于人而人自觉地遵守。所谓他律，是指规 范外在于人而又强制于人必须遵守。在会计诚信缺失的伦理治理中，自律和他律相辅相 成，缺一不可。在自律方面，要做到加强会计从业人员的自律、加强会计行业自律；在 他律方面，要加强道德诚信制度建设、健全法律法规、加强惩治力度、完善监督体系。 关键词 会计 诚信 伦理治理 自律 他律 I Abstract Abstract In the process of social transformation in China, due to the driven of economic interests, all walks of life have appeared the problem of lack of credibility in different degree. Credibility is the basic requirement of the accounting professional ethics in our country; it is the value orientation during the accounting works. With the rapid development of the socialist market economy in our country, the problem of accounting credibility has became more and more prominent. The lack of credibility problem in the accounting field has restricted the fast and stable development