浅谈会计诚信缺失的危害、成因及治理对策.docVIP

浅谈会计诚信缺失的危害、成因及治理对策 浅谈会计诚信缺失的危害、成因及治理对策 【摘要】诚信是会计工作的灵魂，会计核算应当以实际发生的交易或事项为依据，如实反映企业的财务状况、经营成果和现金流量，但是现实中由于种种原因有些单位的会计人员诚信缺失弄虚作假致使会计资料失真，给社会造成严重的危害，本文对会计诚信缺失的危害、成因的做出了具体分析并提出了有关治理的对策。 【关键词】诚信缺失 会计信用 产权制度 社会监督 诚信是指诚实、守信。诚实就是做老实人，说老实话，办老实事，不搞虚假;守信就是讲信用，不失信，信誉至上，“言必信，行必果”。会计诚信是什么呢,朱镕基在给上海国家会计学院题词时写下“诚信为本，操守为重，坚持原则，不做假帐”这十六个字，对此作了最好的诠释。诚信是会计核算的一项基本原则。会计核算应当以实际发生的交易或事项为依据，如实反映企业的财务状况、经营成果和现金流量。会计工作提供信息的目的是为了满足会计信息使用者的决策需要，因此就应做到内容真实、数字准should be planted immediately after watering. Plant engineering can regulate the function of human life and the natural environment, which is the main part in Garden engineering, plays a beautiful and pleasant role. The object of the project is a plant, and construction of our professional and technical staff should be carefully studied, first planting season about plant materials, the different characteristics of the plant, the relationship between plants and soil, as well as the corresponding technical measures to prevent plant tree wilt and die. Plant engineering integrated construction project of a closeout nature, in the management of the entire project, including quality management, doing well at the same time, make sure the completion. The primary considerations in the construction are as follows: (1) be familiar with the design intent and design drawings, confirmed the construction site. (2) based on various conditions, preparation of project schedule planting project master plan. (3) the trees and use materials for quality management. (4) check the distribution plant operation results of construction technology management. In the actual construction, which operate according to the following specifications: ? point, line a, fixed line use tools: tools, portable tape, flowers, small stakes, stakes and ropes. Position b, the pegged after clear signs, trees draw the range of Lime Wire, stakes on the nails in a coil, clearly state the species, quantity, pit (point), and then use Visual methods to fix individual dots, dots indicate. C,