我國民營企業(yè)會計誠信存在問題及對策(已修改)
2025-04-07 00:18 本頁面
【正文】 我國民營企業(yè)會計誠信存在的問題及對策內(nèi)容摘要：伴隨著改革開放三十年，我國的民營企業(yè)的發(fā)展伴隨著改革的春風(fēng)經(jīng)歷了從無到有，從小到大的成長過程，我國民營企業(yè)也在改革開放的過程中不斷壯大和發(fā)展。民營經(jīng)濟(jì)已經(jīng)成為我國國民經(jīng)濟(jì)重要的支撐力量。特別是近些年，隨著國家對民營企業(yè)的高度重視和制度的不斷完善，民營企業(yè)的發(fā)展更是走入快車道，為我國的解決民生問題和就業(yè)問題，為我國的社會穩(wěn)定繁榮做出了巨大的貢獻(xiàn)，是我國全面建成小康社會的有力保障。伴隨著民營企業(yè)的規(guī)模和產(chǎn)值不斷擴(kuò)大，一些問題也伴隨而來，管理水平的落后、管理理念的陳舊、會計誠信的缺失等問題都在制約著我國民營企業(yè)的進(jìn)一步擴(kuò)大發(fā)展。會計誠信是指參與會計行為的企業(yè)或單位堅持誠實信用原則，會計人員遵守職業(yè)道德和會計職責(zé)，在會計記賬過程中實事求是按照會計制度進(jìn)行記賬，根據(jù)企業(yè)自身的實際發(fā)展情況如實填寫會計報表，無論是對企業(yè)員工還是對政府審計人員都提供真實可靠、內(nèi)容完整的企業(yè)會計賬簿，相關(guān)人員能從賬簿中如實了解企業(yè)經(jīng)營情況。本文就我國民營企業(yè)會計誠信的重要意義進(jìn)行簡要闡述，并對現(xiàn)階段存在的問題進(jìn)行了分析，針對我國現(xiàn)階段民營企業(yè)會計誠信存在的問題給予一些建議和對策。關(guān)鍵詞：道德缺失；素質(zhì)低下；制度完善；賬簿；社會穩(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、會計誠信對民營企業(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)展的核心競爭力 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、我國民營企業(yè)會計誠信的現(xiàn)狀 5（一）拖欠貨款 5（二）會計造假現(xiàn)象嚴(yán)重 5（三）對內(nèi)部員工缺乏誠信 6三、我國民營企業(yè)會計誠信缺失的危害 6（一）國家流失了大量的稅源 6（二）造成大量的腐敗現(xiàn)象 7（三）銀行等金融機構(gòu)蒙受巨大的風(fēng)險 7（四）影響社會的穩(wěn)定 7四、民營企業(yè)會計誠信缺失的原因 8（一）產(chǎn)權(quán)不清晰 8（二）誠信氛圍的缺乏 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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