会计诚信缺失的原因与对策分析.docxVIP

PAGE II 会计诚信缺失的原因与对策分析 摘 要 在当今的市场经济活动中，诚信至上。我们通过遵循诚信原则这种方式，可以最大程度地发挥解决经济的公平作用，提高会计的有效性，促进会计的发展。但是，会计诚信缺失、会计造假和会计信息失真等等已经不仅是我们社会需要面对的问题，很多国家也出现了很多层出不穷的造假问题。所以提高会计从业人员的诚信，营造一个良好的诚信社会，已经是整个社会的重中之重。因此，本文分析了现阶段会计诚信缺失的现状，并提出在当今社会，改善会计诚信缺失的对策主要有三个方面：第一：主要是立足于企业自身方面，就需要建立和完善其治理结构，完善相关企业相关的机制，并且还要了解并健全企业员工的道德观和利益观；第二：是需要政府主动的完善相关法律法规，具有对企业以及个人的约束性、监管性和惩罚性；第三：对会计人员来说，对自我约束是最重要的，就要提高会计人员的思想素质和职业道德观念。 关键词：会计诚信；缺失；会计从业人员；原因；对策  Analysis of the Causes and Countermeasures of Lack of Accounting Integrity Abstract In todays market economy activities, integrity comes first. By following the principle of good faith, we can maximize the fairness of the economy, improve the effectiveness of accounting, and promote the development of accounting. However, the lack of accounting integrity, accounting fraud and distortion of accounting information are not only problems that our society has to face. Many countries also have many endless problems of fraud. Therefore, improving the integrity of accountants and creating a good and honest society has become the top priority of the entire society. Therefore, this article analyzes the current status of the lack of accounting integrity at this stage, and proposes that in todays society, there are three main countermeasures to improve the lack of accounting integrity: first: mainly based on the enterprise itself, it is necessary to establish and improve its governance structure, Improve the relevant mechanisms of related companies, and also understand and improve the ethics and interests of enterprise employees; Second: It is necessary for the government to actively improve relevant laws and regulations, which have binding, regulatory and punitive effects on enterprises and individuals Third: For accountants, self-discipline is the most important, it is necessary to improve the ideological quality and professional ethics of accountants. Key words: accounting integrity; missing; accounting practitioners; the reason; countermeasure 目