我國(guó)民營(yíng)企業(yè)會(huì)計(jì)誠(chéng)信存在問題及對(duì)策(已修改)
2025-04-07 00:18 本頁(yè)面
【正文】 我國(guó)民營(yíng)企業(yè)會(huì)計(jì)誠(chéng)信存在的問題及對(duì)策內(nèi)容摘要：伴隨著改革開放三十年，我國(guó)的民營(yíng)企業(yè)的發(fā)展伴隨著改革的春風(fēng)經(jīng)歷了從無(wú)到有，從小到大的成長(zhǎng)過(guò)程，我國(guó)民營(yíng)企業(yè)也在改革開放的過(guò)程中不斷壯大和發(fā)展。民營(yíng)經(jīng)濟(jì)已經(jīng)成為我國(guó)國(guó)民經(jīng)濟(jì)重要的支撐力量。特別是近些年，隨著國(guó)家對(duì)民營(yíng)企業(yè)的高度重視和制度的不斷完善，民營(yíng)企業(yè)的發(fā)展更是走入快車道，為我國(guó)的解決民生問題和就業(yè)問題，為我國(guó)的社會(huì)穩(wěn)定繁榮做出了巨大的貢獻(xiàn)，是我國(guó)全面建成小康社會(huì)的有力保障。伴隨著民營(yíng)企業(yè)的規(guī)模和產(chǎn)值不斷擴(kuò)大，一些問題也伴隨而來(lái)，管理水平的落后、管理理念的陳舊、會(huì)計(jì)誠(chéng)信的缺失等問題都在制約著我國(guó)民營(yíng)企業(yè)的進(jìn)一步擴(kuò)大發(fā)展。會(huì)計(jì)誠(chéng)信是指參與會(huì)計(jì)行為的企業(yè)或單位堅(jiān)持誠(chéng)實(shí)信用原則，會(huì)計(jì)人員遵守職業(yè)道德和會(huì)計(jì)職責(zé)，在會(huì)計(jì)記賬過(guò)程中實(shí)事求是按照會(huì)計(jì)制度進(jìn)行記賬，根據(jù)企業(yè)自身的實(shí)際發(fā)展情況如實(shí)填寫會(huì)計(jì)報(bào)表，無(wú)論是對(duì)企業(yè)員工還是對(duì)政府審計(jì)人員都提供真實(shí)可靠、內(nèi)容完整的企業(yè)會(huì)計(jì)賬簿，相關(guān)人員能從賬簿中如實(shí)了解企業(yè)經(jīng)營(yíng)情況。本文就我國(guó)民營(yíng)企業(yè)會(huì)計(jì)誠(chéng)信的重要意義進(jìn)行簡(jiǎn)要闡述，并對(duì)現(xiàn)階段存在的問題進(jìn)行了分析，針對(duì)我國(guó)現(xiàn)階段民營(yíng)企業(yè)會(huì)計(jì)誠(chéng)信存在的問題給予一些建議和對(duì)策。關(guān)鍵詞：道德缺失；素質(zhì)低下；制度完善；賬簿；社會(huì)穩(wěn)定AbstractWith 30 years of reform and opening up, the development of China39。s private enterprises with the spring breeze of reform has experienced from scratch, since the childhood growth process, China39。s private enterprises also in the process of reform and opening to the outside world continue to grow and develop. The private economy has bee the important support of our national economy. Especially in recent years, with the continuous improvement of the country attaches great importance to private enterprise and system, the development of private enterprises is into the fast lane, for our country to solve the livelihood problems and employment problems, for our country39。s social stability and prosperity made a great contribution, is the pletion of a prehensive welloff society guarantee. Along with continues to expand the scale and value of private enterprises, some problems with it, the management level lag behind, the management philosophy of the old, accounting integrity deletion and other problems are restricting the further development of the private enterprises in our country. The significance of China39。s private enterprises accounting integrity are briefly described, and has carried on the analysis to the problems existing in the present stage, to give some suggestions and countermeasures according to the problems of China39。s private enterprises at the present stage of accounting integrity.Key words: Morality。 Low Quality。 System Improvement。 Books。 Social 目 錄 一、會(huì)計(jì)誠(chéng)信對(duì)民營(yíng)企業(yè)的重要意義 4（一）是企業(yè)生存和發(fā)展的基礎(chǔ) 4（二）是企業(yè)發(fā)展的核心競(jìng)爭(zhēng)力 4（三）降低企業(yè)成本的關(guān)鍵因素 4（四）打造民族品牌的重要保證 5二、我國(guó)民營(yíng)企業(yè)會(huì)計(jì)誠(chéng)信的現(xiàn)狀 5（一）拖欠貨款 5（二）會(huì)計(jì)造假現(xiàn)象嚴(yán)重 5（三）對(duì)內(nèi)部員工缺乏誠(chéng)信 6三、我國(guó)民營(yíng)企業(yè)會(huì)計(jì)誠(chéng)信缺失的危害 6（一）國(guó)家流失了大量的稅源 6（二）造成大量的腐敗現(xiàn)象 7（三）銀行等金融機(jī)構(gòu)蒙受巨大的風(fēng)險(xiǎn) 7（四）影響社會(huì)的穩(wěn)定 7四、民營(yíng)企業(yè)會(huì)計(jì)誠(chéng)信缺失的原因 8（一）產(chǎn)權(quán)不清晰 8（二）誠(chéng)信氛圍的缺乏 8（三）信用法律的不完善 8（四）企業(yè)利益的驅(qū)使 9（五）企業(yè)
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