会计诚信建设的对策 大学论文.docVIP

摘 要 本文从会计诚信的重要性出发，深入对会计诚信问题进行分析，提出问题存在的危害，做出相关的对策，削弱会计诚信问题。诚信是我国的传统美德，民无信不立，中国古代建国以来诚信在每个时段都体现重要性；弟子规中“凡出言，信为先”，论语中“人而不信，不知其可也”；孔子教导学生时，提倡文、行、忠、信并重，希望学生能做到博学多闻、敦品励行、尽忠职守、诚实不欺，把智育与德育结合起来，才能做一名德才兼备的人。有史以来诚信在为人处世、治国安邦，都起到举足轻重，小是个人，大是国家。诚信是会计职业道德的核心，会计诚信表达了会计对社会的一种基本承诺，即客观公正、不偏不倚地把真实的经济活动反映出来，忠实地为会计信息使用者服务，也是实现会计工作目标的道德基石。 关键词：会计诚信；财务舞弊；诚信危机 ；对策  Mainly talks about the accounting integrity Abstract:In this paper, starting from the importance of accounting integrity, in-depth analysis of accounting integrity problems, put forward problems, make relevant countermeasures, weaken the accounting credibility problem. Honesty is a traditional virtue of our country, the people no letter not made, the ancient Chinese integrity embodied in each period since the founding of the importance; Disciple gauge that way, the letter first in the analects of Confucius people and do not believe, and what is he good for?; Confucius taught student, advocates both text, line, sincerity, truthfulness and hope that students can accomplish erudition, Kingston products enforce, dedicated, honest no deceit, combine intellectual education and moral education, to be a person having both ability and political integrity. Ever in human behavior, and sincere, all play a very important, is a person, is big country. Honesty is the core of the accounting professional ethics, accounting integrity expresses a basic commitment to society, namely, objective and fair, impartial to reflect the real economic activity, faithfully for the accounting information user service, is also a moral foundation to realize the objective of accounting work. Key words: accounting integrity; Financial fraud; The good faith crisis; countermeasures 目 次 摘 要 Ⅰ Abstract Ⅱ 引言 1 一、会计诚信相关概述 2 （一）会计诚信的内涵 2 （二）会计诚信的作用 2 1. 是维护市场经济秩序的客观要求 2 2. 是适应经济全球化的现实要求 2 3. 是提高会计人员素质的需要 3 4. 是建设和谐社会的必然要求 3 （三）会计诚信的重要性 3 二、会计诚信缺失的表现 3 1. 会计工作秩序混乱，会计基础不规范 3 2. 会计信息失真严重，会计核算不真实、不完整 4 三、 会计诚信缺失的危害 5 （一）危害市场经济秩序 5 （二）危害会计信息使用者的利益，减弱会计信息使用者的信任度 5 （三）