浅析我国会计诚信建设.docxVIP

广东工业大学 华立学院 本科中期设计（论文） 浅析我国会计诚信建设 系 部 会计学系 专 业 会计学 年级班别 2005级（2）班 学 号 1050971 学生姓名 林晞 指导老师 任亚芬 2008 年 7 月 近期来接连发生的一系列会计丑闻给世界经济带来了巨大损失，在资本市场掀起了 轩然大波。前我国总理朱鎔基也曾高屋建领地指出：“诚信为本，操守为重会计诚 信问题已经成为当前我国会计领域乃至整个社会经济领域中的一个热门话题，“会计诚 信”这个词也频繁地岀现在人们的H常生活、新闻媒体以及各种学术期刊中。然而，会 计诚信问题引起人们广泛的、高度的重视并不是会计的“诚信，而恰恰是当前会计诚信 的严重缺失。我们的会计，抛弃了诚信的背囊，丢了这一最质朴、最根本的东西，自然 也失去了存在的意义，又谈何会计艺术？会计人到了进行一场通彻骨髓的精神救赎的吋 候了！木文主要阐述了传统的诚信与会计诚信的有关概念，深入讨论了建立诚信会计制 度的对策。 关键词：会计诚信，会计失信，信息不对称，重塑 Abstract The recent series of a series of accounting scandals to the world economy has brought huge losses in the capital market set off the uproar. Chinas former Premier Zhu Rongji also from a strategic height and said: Based on sincerity, integrity as the most important thing.n Integrity of the accounting problems has now become Chinas accounting and even the entire socio-economic fields in the area of a hot topic, naccounting integrity/1 the term also frequently appear in peoples daily lives, the news media and various academic journals. However, the integrity of the accounting issues arising from a wide range of people, attached great importance to accounting is not the good faith蔦 but rather the integrity of the current accounting serious deficiencies. Our accounting, abandoned the integrity of the rucksack, lost the most pristine, the most fundamental things, naturally lost the meaning of existence, and talk about what accounting Arts ? Accounting people to carry out a thorough-marrow saved the spirit of the time! This article focuses on the traditional accounting integrity and credibility of the concept, in-depth discussion of the integrity of the establishment of the accounting system response. Keywords： Accounting Integrity Accounting dishonesty, Asymmetric information, Rebuilding TOC \o 1-5 \h \z 绪论 1 HYPERLINK \l bookmark4 \o Current Document 1概述传统诚信和会计诚信 1 HYPERLINK \l bookmark6 \o Current Document 1.1传统诚信 // 1 HYPERLINK \l bookmark8 \o Current Document 1.2会计诚信 1 HYPERLINK \l bookmark10 \o Current Document 1.3会计诚