會計誠信與會計誠信缺失(已修改)
2025-06-08 22:23 本頁面
【正文】 會計誠信與會計誠信缺失摘 要近年來，國內(nèi)外一些大公司會計造假丑聞頻頻曝光，全球會計行業(yè)正面臨著前所未有的誠信危機。提供誠信、可靠的會計信息成為我們研究的焦點。從會計誠信所包含的內(nèi)容、當(dāng)前會計行業(yè)誠信缺失現(xiàn)象、造成會計信息失真的原因分析及挽救途徑進(jìn)行探索，以期推進(jìn)當(dāng)前會計誠信和會計職業(yè)道德建設(shè)，重塑會計行業(yè)誠信。本文就會計誠信缺失現(xiàn)象的表現(xiàn)形式、主觀客觀原因及根治對策進(jìn)行了探討，提出提升企業(yè)會計信用、建設(shè)誠信中國的建議?！￡P(guān)鍵詞：會計；誠信；缺失Abstract：In recent years, fraud scandals of the accountants in some large panies at home and abroad are frequently exposured. The accounting profession over the world is facing an unprecedented crisis of credibility. Providing creditable, reliable accounting information has bee a focus of our research. The contents of an accountant’s credibility, the current creditable missing phenomenon of the accounting profession and the reasons of making the distortion of accounting information are analyzed. The ways to tackle these problems are explored in order to enhance the current accounting creditability and accounting professional ethics and rebuild the creditability of the accounting profession. In this paper the manifestations of missing accounting creditability phenomenon, subjective and objective reasons and radical methods are investigated and the proposals for improving business accounting credit and building creditable China are presented. 該轉(zhuǎn)帖僅你自己可見該轉(zhuǎn)帖你的好友都能看見Key words: accountant。 credibility。 missing 目 錄摘 要………………………………………………………………………………………………ⅠAbstract……………………………………………………………………………… Ⅱ目 錄………………………………………………………………………………………………Ⅲ1 緒論………………………………………………………………………………………………12 會計誠信的理論概述…………………………………………………………… ………2 會計誠信的內(nèi)涵………………………………………………………………2 會計誠信的內(nèi)涵………………………………………………………………2 會計誠信建設(shè)的意義…………………………………………………………2 維護(hù)市場經(jīng)濟秩序的客觀要求…………………………………………2 適應(yīng)加入WTO新形勢的現(xiàn)實要求………………………………………33 導(dǎo)致會計行業(yè)誠信缺失的原因及分析……………………………………3 會計從業(yè)人員與會計執(zhí)業(yè)機構(gòu)缺少獨立性，導(dǎo)致監(jiān)管機制失靈…………3 會計人員缺少獨立性地位………………………………………………3 注冊會計師與事務(wù)所缺少獨立性地位…………………………………4 公司法人治理結(jié)構(gòu)不完善………………………………………………4 信息不對稱………………………………………………………………4 利益驅(qū)動…………………………………………………………………5 違規(guī)成本過低處罰不力…………………………………………………5 會計自身的特點及局限性為會計操縱提供了空間…………………………5 會計原則為虛假會計信息提供了操作空間……………………………5 會計信息提供……………………………………………………………6 會計準(zhǔn)則的滯后性，為會計操縱提供了契機…………………………64 當(dāng)前會計行業(yè)誠信缺失的表現(xiàn)及影響……………………………………6 會計行業(yè)誠信缺失的表現(xiàn)……………………………………………………6 商業(yè)會計信用缺失………………………………………………………6 企業(yè)會計信用缺失………………………………………………………6 會計誠信缺失的影響…………………………………………………………7 擾亂市場經(jīng)濟秩序………………………………………………………7 導(dǎo)致稅利和國有資產(chǎn)的大量流失………………………………………7 損害企業(yè)自身利益…………………………………………………
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