会计人员诚信评价体系构建研究.docVIP

会计人员诚信评价体系构建研究 摘要：由于近些年国内的就业竞争力越来越大，由于部分人员在信用上的缺失，使一些诚信企业得不到认可。目前存在会计诚信问题还是普遍的，会计诚信的缺失给社会经济造成了损失，为经济上的犯罪活动提供了方便，为滋生腐败提供了土壤，降低了道德标准，因此增加了社会的不安定。社会的法律法规还不健全，会计人员诚信的意识还较差，为了追求自己的利益而不惜违背会计原则，使人们对会计信用感大大降低。会计诚信是会计专业的基本道德素养，在会计工作中如果没有了诚信，也将影响着人们对社会的信用。因此，有必要对此现状提出一些相关建议，要加强会计诚信体系建设，提高会计人员的职业道德素养，建立会计诚信体系。会计从业人员应与时俱进、实事求是，要健全信用制度，加大惩罚机制，营造健康的社会氛围。 关键词：会计诚信，道德素养，信用，利益 Abstract：In recent years, due to the growing competitiveness of domestic employment and the lack of credit of some personnel, some honest and trustworthy enterprises can not be recognized. The lack of accounting integrity has caused losses to social economy. At present, the problem of accounting integrity is still widespread. It provides convenience for economic criminal activities, provides soil for corruption, reduces moral standards, and thus increases social instability. The laws and regulations of the society are still not perfect, and the accountants sense of honesty and credit is still weak. In order to pursue their own interests, they are willing to violate accounting principles, which greatly reduces peoples sense of accounting credit. Accounting integrity is the basic moral accomplishment of accounting profession. If there is no integrity in accounting work, it will also affect peoples credit to society. Therefore, it is necessary to put forward some relevant suggestions on this situation, and to establish an accounting integrity system plays an important role. To strengthen the construction of accounting integrity system and improve the professional ethics of accountants, accountants should keep pace with the times, seek truth from facts, improve the credit system, increase the punishment mechanism, and create a healthy social atmosphere. Key words:Accounting Integrity, Moral Accomplishment, Credit, Interest 1.绪论 1.1 研究背景及意义 研究背景:近些年的状况就业形势压力大,就业竞争越来越激烈,部分人员在会计诚信上的缺失,由于信用的缺失使一些诚信企业得不到认可，没有得到相应的经济利益,导致给经济造成了巨大的损失，而那些不良信用的企业不但没有受惩罚反而在经济上获取利益,正因如此给社会秩序带来混乱，给社会带来不良的风气不利于我国经济的