会计诚信问题的社会学思考.doc

会计诚信问题的社会学思考 指导老师 姓 名 孙超 学 号 院 系 安徽大学商学院企业管理专业 电子邮件 supermanjiayou@163.com 摘 要 诚信是做人的基本道德，诚信同样也是会计工作的基本职业道德。但是近年来，国内外发生的一系列会计信息失真事件和财务造假丑闻，引发了人们对会计诚信问题的普遍关注。会计失信产生的原因是多方面的，如：信息不对称、利益驱动、法制不健全、人员素质不高等等，然而主要根源还是在于利益驱使，没有实在的利益可图，会计造假也就失去了目标和意义。要想逐步减少会计造假行为，可以通过建立一个以会计群体为本的、系统性的会计举报机制，广开言路，对会计造假行为的责任人予以严厉打击。 关键词: 会计，诚信问题，社会学 Abstract  The basic moral integrity is a man of integrity also accounting ethics. However, in recent years, the occurrence of a series of domestic and international accounting information distortion events and financial fraud scandal triggered widespread concern about accounting integrity. Accounting Fraud reasons are many, such as: information asymmetry, the profit-driven, the legal system is not perfect, not high quality of personnel, etc. However, the main source of that driven by the interests of no real interest to be made to accounting fraud loses the objectives and significance. Accounting frauds in order to gradually reduce, through the establishment of an accounting groups based a systematic accounting reporting mechanism, the free airing of responsibility to crack down on accounting fraud behavior. This article focuses on the sociological perspective, analysis of the causes of the accounting integrity problems. And the emergence of such problems may be what is the harm to society proposed new and feasibility necessary to solve the issue of Chinas accounting integrity, combined with existing research and combined with Chinas actual identify practical countermeasures and suggestions to solve this problem made possible contribution.Keywords: accounting, integrity, sociology 一 、引言 会计活动是企业的一种综合性管理活动，它所提供的信息不仅是单位内部管理人员进行决策的依据，而且也是外部投资者、债权人及利益关系人最为关注的信息。