大学毕业设计---对会计诚信问题的思考.docVIP

毕业论文(设计) 论文题目：对会计诚信问题的思考学生姓名：胡佳琪学 号：07专 业：会计学班 级：0905班指导教师：张富堂完成日期： 2013 年 5月 10日会计诚信问题的思考 内 容 摘 要会计诚信，则具有信任和真实的双重涵义，前者是指一种特定的诚实，强调守约重诺；后者即提供真实会计信息，如实反映生产经营活动和企业的财务状况。会计工作担负着向社会提供真实会计信息、如实反映企业生产经营活动和结果的一种责任。Consideration of accounting credit problems Abstract Trust and real accounting integrity, has a double meaning, the former refers to a certain honesty, heavy emphasis on honesty; The latter provide real accounting information, reflect the production and business operation activities and enterprise financial condition. Accounting work for the community to provide real accounting information, and truthfully reflect the enterprise production and business operation activities and the results of a responsibility. Modern society is a society of market economy. Because of various economic entities maximum pursuit of interests in the world wide.The distortion of accounting information, the accounting industry in the credit crisis. Integrity is the foundation of social economy, is also the accounting industry.Basic occupation moral, must as soon as possible from the establishment of the national legal system and the accounting system, from the internal micro enterprise control.System and improve the quality of accounting personnel carries on the omni-directional construction, in order to make the accounting honesty to perform their duties, safeguard.The effective, steady development of social economy. Key words: Accounting Credibility crisis Credit measures目 录 序 言 1 一、会计诚信的含义 1 （一）诚信的内容 1 （二）会计诚信的内容 1 1.会计诚信 1 2.会计不诚信的危害 2 3.建立会计诚信体系的紧迫性和必要性 2 二、会计诚信缺失的原因及分析 3 （一）市场体系不健全 3 （二）利益的驱动 3 （三）制度的缺陷 3 （四）利益远超成本 4 （五）法律约束弱化 5 （六）外部环境诚信缺失 5 （七）官本位“一言堂”为企业法人造假提供了温床效应 5 三、解决会计诚信缺失的对策与思路 6 （一）加强会计人员职业道德和专业素质教育 6 1.开展诚信教育活动 6 2.打造信用政府 6 （二）建立与健全各项制度 6 1.加快会计准则的研究和修订 6 2.完善企业法人治理结构 7 3..建立民事赔偿制度 7 4.实行市场退出机制 7 （三）加大处罚力度 7 （四）加强法制建设提高执法力度 7 （五）加大宣传教育力度 8 结 论 8 参考文献 9 致 谢 10序 言随着经济的发展，会计面临着极大的挑战。近年来，我国会计理论研究和实务工作都取得了不少的成就，但是会计信息质量较低、会计信息失真已经成为影响社会经济秩序正常运行的突出问题,