會(huì)計(jì)誠(chéng)信與會(huì)計(jì)誠(chéng)信缺失-全文預(yù)覽
【正文】 5 會(huì)計(jì)自身的特點(diǎn)及局限性為會(huì)計(jì)操縱提供了空間…………………………5 會(huì)計(jì)原則為虛假會(huì)計(jì)信息提供了操作空間……………………………5 會(huì)計(jì)信息提供……………………………………………………………6 會(huì)計(jì)準(zhǔn)則的滯后性，為會(huì)計(jì)操縱提供了契機(jī)…………………………64 當(dāng)前會(huì)計(jì)行業(yè)誠(chéng)信缺失的表現(xiàn)及影響……………………………………6 會(huì)計(jì)行業(yè)誠(chéng)信缺失的表現(xiàn)……………………………………………………6 商業(yè)會(huì)計(jì)信用缺失………………………………………………………6 企業(yè)會(huì)計(jì)信用缺失………………………………………………………6 會(huì)計(jì)誠(chéng)信缺失的影響…………………………………………………………7 擾亂市場(chǎng)經(jīng)濟(jì)秩序………………………………………………………7 導(dǎo)致稅利和國(guó)有資產(chǎn)的大量流失………………………………………7 損害企業(yè)自身利益………………………………………………………8 危及社會(huì)信用體系………………………………………………………85 會(huì)計(jì)誠(chéng)信體系建設(shè)的對(duì)策……………………………………………………8 加強(qiáng)社會(huì)監(jiān)督以及自身監(jiān)督………………………………………………8 加強(qiáng)社會(huì)文明監(jiān)督…………………………………………………8 加大宣傳、教育力度………………………………………………9………………………………9 完善企業(yè)法人治理結(jié)構(gòu)…………………………………………………10 股東到位………………………………………………………………10 強(qiáng)化董事會(huì)功能………………………………………………………10 落實(shí)監(jiān)事會(huì)監(jiān)督權(quán)……………………………………………………10 加強(qiáng)會(huì)計(jì)監(jiān)督機(jī)制………………………………………………………10 健全會(huì)計(jì)法規(guī)……………………………………………………………10 規(guī)范會(huì)計(jì)準(zhǔn)則……………………………………………………………10 加大對(duì)會(huì)計(jì)造假的處罰力度……………………………………………11結(jié) 論……………………………………………………………………12參考文獻(xiàn)…………………………………………………………………131 緒 論近年來，國(guó)內(nèi)外一些大公司會(huì)計(jì)造假丑聞?lì)l頻曝光，全球會(huì)計(jì)行業(yè)正面臨著前所未有的誠(chéng)信危機(jī)。該轉(zhuǎn)帖僅你自己可見從會(huì)計(jì)誠(chéng)信所包含的內(nèi)容、當(dāng)前會(huì)計(jì)行業(yè)誠(chéng)信缺失現(xiàn)象、造成會(huì)計(jì)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(huì)計(jì)誠(chéng)信和會(huì)計(jì)職業(yè)道德建設(shè)，重塑會(huì)計(jì)行業(yè)誠(chéng)信。提供誠(chéng)信、可靠的會(huì)計(jì)信息成為我們研究的焦點(diǎn)?！￡P(guān)鍵詞：會(huì)計(jì)；誠(chéng)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. credibility。改革開放以來，隨著計(jì)劃經(jīng)濟(jì)體制向市場(chǎng)經(jīng)濟(jì)體制轉(zhuǎn)變，企業(yè)會(huì)計(jì)開始以自身的信用參與市場(chǎng)交易活動(dòng)。其次，會(huì)計(jì)制度制定和執(zhí)行有不完善之處。二是我國(guó)會(huì)計(jì)師事務(wù)所的注冊(cè)資本僅為30萬(wàn)元，且僅對(duì)其業(yè)務(wù)行為承擔(dān)有限責(zé)任，在收益與風(fēng)險(xiǎn)的博弈中，很容易出現(xiàn)“客戶購(gòu)買會(huì)計(jì)原則”的現(xiàn)象，使注冊(cè)會(huì)計(jì)師選擇放棄職業(yè)道德。一方面，要對(duì)上市公司進(jìn)行監(jiān)管，它不希望虛假會(huì)計(jì)信息上市，導(dǎo)致其工作失誤；另一方面，它又要貫徹中央政府的主要方針、政策。 2 會(huì)計(jì)誠(chéng)信的理論概述 會(huì)計(jì)誠(chéng)信的內(nèi)涵什么是會(huì)計(jì)誠(chéng)信？簡(jiǎn)單的講，會(huì)計(jì)誠(chéng)信表達(dá)了會(huì)計(jì)對(duì)社會(huì)的一種
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