畢業(yè)論文會計誠信研究——以藍(lán)田股份為例(已修改)
2025-07-10 10:06 本頁面
【正文】 畢 業(yè) 設(shè) 計（論 文）題目 會計誠信研究——以藍(lán)田股份為例 學(xué)院（系）： 金融學(xué)院 專 業(yè)： 會計 班 級： 學(xué) 號： 學(xué)生姓名： 指導(dǎo)老師： 二○年五月二十六日中文摘要誠信是會計工作的靈魂，是會計人員應(yīng)遵守的職業(yè)道德，會計核算應(yīng)當(dāng)以實際發(fā)生的交易或事項為依據(jù)，如實反映企業(yè)的財務(wù)狀況和經(jīng)營成果，但是現(xiàn)實中由于種種原因有些單位的會計人員誠信缺失，弄虛作假，致使會計資料失真，給社會造成嚴(yán)重的危害。近年來會計誠信缺失，會計假賬非常普遍，會計信息嚴(yán)重失真，不僅對證券市場和投資者造成巨大的傷害，也給國家和人民造成重大損失，極大地影響了國民經(jīng)濟的持續(xù)、穩(wěn)定、協(xié)調(diào)發(fā)展，成為阻礙我國市場經(jīng)濟順利發(fā)展的巨大障礙。如何維護(hù)會計中的誠信原則，是我國目前亟待解決的重大會計問題。本文探討了會計誠信的內(nèi)涵，對會計誠信缺失的危害性、成因做出了具體分析并結(jié)合我國藍(lán)田股份會計造假的案例提出了一系列有關(guān)完善會計誠信制度的對策，希望全社會都能行動起來，“以誠實守信為榮，以見利忘義為恥”為行動準(zhǔn)則，維護(hù)和提高會計誠信水平，營造良好誠信的社會氛圍，讓誠實守信者得到回報，讓弄虛作假者無生存之地，使會計誠實守信原則深入人心，使市場經(jīng)濟秩序更加科學(xué)合理。關(guān)鍵詞： 誠信原則會計信息會計造假誠信缺失維護(hù)會計誠信Accounting integrity research kai shares, for exampleIntegrity is the soul of accounting work, accounting personnel shall abide by professional ethics, accounting shall be to actually occurred transactions or events as the basis, truthfully reflect the financial position and operating results of an enterprise, but in reality for various reasons, some units of accounting personnel lack of integrity, fraud, the accounting information distortion, cause serious harm to the society. Accounting sincerity is missing in recent years, accounting false accounting is widespread and serious distortion of accounting information, not only for the securities market and investors caused enormous harm, also caused heavy losses to the people and the country, greatly affected the national economy sustained, stable and coordinated development, bee a big obstacle to hinder the smooth development of the market economy in our country. How to maintain the good faith principle in the accounting, is China39。s major accounting problems to be solved at present. This paper discusses the connotation of accounting integrity, harmfulness, causes of accounting honesty made a concrete analysis and bining with China39。s contribution to share the case put forward a series of accounting fraud countermeasures about improve the system of accounting sincerity, hope the whole society can take action, proud of honest and trustworthy, ashamed of cynical code of conduct for maintenance and improve the level of accounting sincerity, create a good social atmosphere of integrity, honest simply rewarded, allowed the fraud without living place, make the accounting honesty principle is deeply rooted in the hearts of the people, make more scientific and reasonable market economy order.Key words: the principle of good faith accounting information lack of integrity maintenance accounting fraud accounting integrity目錄一、前言....................................................1（一）研究背景............................................1（二）研究意義........................................1（三）研究方法...........................................3（四）本課題研究內(nèi)容及擬解決的主要問題....................3二、會計誠信含義…………………………………………...........5（一）會計誠信的概念.........................................5（二）會計誠信的內(nèi)涵.....................................6（三）會計誠信研究現(xiàn)狀.......................................6（四）會計誠信缺少危害.......................................6三、會計誠信案例分析——以藍(lán)田股份為例......8（一）案例背景介紹................
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