对会计诚信问题的思考.docxVIP

北京理工大学继续教育学院毕业设计?（论文） 目 录 摘 要··································· ······························?2 英?文?摘 要··································· ························?3 1?前 言··································· ·····························4 2?当前会计诚信面对的问 题··································· ·············4 2.1?会计工作秩序混乱，会计基础不规 范··································· 4 2.2?会计信息失真严重，会计核算不真实、不完 整···························5 2.3?市场经济体系不健 全··································· ·············5 3?会计诚信缺失的原 因··································· ·················5 3.1?经济利益驱动，相关各方难辞其 咎··································· ··6 3.2?各种制度不健 全··································· ··················6 -1- 北京理工大学继续教育学院毕业设计?（论文） 3.2.1?内外监督约束机制的不健全和不到 位·································6 3.2.2?会计信用制度不健 全··································· ············7 3.2.3?公司制度缺 陷··································· ··················7 3.3?成本收益失衡，相关各方不惜以身试 法·································7 3.4?诚信道德不彰，相关各方不能洁身自 好·································8 4?不诚信的危 害··································· ······················8 4.1?危害市场经济秩 序··································· ················8 4.2?危害企业和会计人员自 身··································· ··········9 4.3?导致税收和国有资产的大量流 失··································· ····9 5?解决的途 径··································· ························10 5.1?加强诚信教育，提高会计人员诚信意 识·······························10 5.2?健全和完善会计管理制 -2- 北京理工大学继续教育学院毕业设计?（论文） 度··································· ·········10 5.3?健全相关法律法规，制定奖惩制 度··································· ·11 5.4?培育良好的会计诚信环 境··································· ·········11 6?结 语··································· ······························12 7?致 谢··································· ······························12 8?参考文 献··································· ·························13 摘要：随着社会经济的飞速发展,?会计造假和会计信息失真导致的会计诚信危机 日益严重，近年来发生的会计造假事件，已严重影响了社会经济秩序的正常运行和 会计职业的社会信誉。会计诚信问题也成为每个会计从事人员现阶段都应要面对和 思考的问题。会计诚信度的高低，也关系到企业的存亡与发展，关系到投资者的预 测与决策，关系到国家的宏观调控与管理，