本科毕业设计---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： 0904030517 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。在市场经济社会中，由于各种经济主体对利益的最大追求出现世界性的会计信息失真, 致使会计行业陷入诚信危机的泥潭。诚信是社会经济的基础, 也是会计行业最基本的职业道德, 必须尽快从宏观的国家法律制度和会计模式的建立上, 从微观的企业内部控制和会计人员素质的提高上进行全方位的建设, 才能使会计行业诚信地履行自己的职责, 保障社会经济有效、稳定地发展。 关键词：会计 诚信危机 诚信对策  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