会计诚信缺失的原因分析及对策探讨..docVIP

会计诚信缺失的原因分析及对策探讨 入二十一世纪以来，中国的改革与发展正在快速向前推进。而会计工作也逐 渐成为了市场经济的重要组成部分。会计工作是一门记录和计量经济活动的技 术，而确保会计信息真实的基础就是会计诚信。马克思曾经说过：经济愈发展， 会计愈重要。而会计诚信作为社会诚信体系的组成部分，苏对经济的发展也起着 重要的作用。会计诚信的缺失不仅会导致会计信息的失真，还会给个人甚至国家 带来不可估量的损失。到目前为止，会计诚信问题己经不只是道德层面或经济层 而的问题了，而已经成为了国家所需要而对的政治问题。因此，本文在前人研宂 的基础上，通过在网上查阅相关会计诚信缺失的已有研宄资料及著作，并走访了 身边会计行业的从业人员，为本文的分析打下了基础。本文归纳了会计诚信的涵 义，并结合当前的一些会计诚信缺失的案例，从多个角度分析了会计诚信缺失的 危害以及导致会计诚信缺失的原因，并且有针对性的提出了一些标本兼治的重塑 会计诚信的措施：第一，完善会计信息披露制度和监督制度；第二，完善企业的 治理结构；第三，要努力提高会计信息质量水平；第四，加强司法和政府监管力 度；第五，加强社会监督与评价机制，发挥社会力量；第六，搞好财会人员继续 教育，提高财会人员综合素质。 关键词：会计诚信；诚信缺失；对策 Abstract Since into the 21st century，China s reform and development is rapidly moving forward. The accounting is becoming an important part of the market economy. Accounting records is a measure of economic activity and technology，and to ensure that the accounting information is the real basis of accounting integrity . Marx once said: The more developed the economy，accounting more important. The accounting integrity as part of the social credit system，its economic development also plays an important role. Lack of accounting integrity will not only lead to distortion of accounting information，but also bring incalculable damage to individuals or nations. So far，the problem is not just accounting integrity or moral level economic aspects of the problem, which has become a political issue facing the country needs ? Therefore， on the basis of previous studies，this paper summarizes the meaning of accounting integrity，combined with the lack of credibility of some of the current accounting cases analyzed from various angles，and the lack of harm to the integrity of accounting causes lack of credibility of accounting and targeted proposed measures to reshape the accounting integrity of some of tackling the problem ? Keywords : accounting integrity ; Honesty ; countermeasures TOC \o 1-5 \h \z 弓I胃 4 HYPERLINK \l bookmark5 \o Current Document \h —^、会计诚信基本概述 4 （一） 会计诚信的涵义 4 （二） 会计诚信缺失的危害性 5 （三） 我国企业会计诚信的现状 6 HYPERLINK \l bookmark6 \o C