20xx會(huì)計(jì)學(xué)本科論文范例精選-資料下載頁(yè)
2025-03-30 02:48本頁(yè)面
【正文】 ...................... 16 標(biāo)準(zhǔn)公司治理構(gòu)造 .......................................... 16 健全公司內(nèi)部操縱制度................................. 16 保障信息平衡......................................... 17 提高會(huì)計(jì)人員綜合素養(yǎng) ...................................... 17 提高會(huì)計(jì)人員專業(yè)素養(yǎng)................................. 17 提高會(huì)計(jì)人員職業(yè)道德素養(yǎng)............................. 17 加強(qiáng)職業(yè)道德后續(xù)教育................................. 18 建立會(huì)計(jì)誠(chéng)信檔案機(jī)制................................. 18 健全會(huì)計(jì)準(zhǔn)那么體系 .......................................... 18 適當(dāng)調(diào)整會(huì)計(jì)原那么..................................... 18 及時(shí)修正政策和核算方法............................... 195 案例分析 ....................................................... 19 云南綠大地生物科技股份簡(jiǎn)介 ........................ 19 “綠大地”造假手段 ........................................ 19 虛增資產(chǎn)............................................. 20 虛增收入............................................. 20 虛增利潤(rùn)............................................. 20 關(guān)聯(lián)方買賣........................................... 22 “綠大地”造假緣故 ........................................ 22 企業(yè)內(nèi)部操縱混亂..................................... 22 中介機(jī)構(gòu)不盡職....................................... 22 會(huì)計(jì)準(zhǔn)那么局限性....................................... 22 政治利益驅(qū)使......................................... 23 “綠大地”造假案應(yīng)施行的對(duì)策 .............................. 23 健全內(nèi)部操縱制度..................................... 23 完善中介機(jī)構(gòu)監(jiān)管..................................... 23 修正會(huì)計(jì)準(zhǔn)那么體系..................................... 23 加大對(duì)政府監(jiān)管力度................................... 24結(jié)論............................................................... 25 致謝............................................................... 26參考文獻(xiàn)........................................................... 27我國(guó)會(huì)計(jì)誠(chéng)信制度建立研究 摘要：近年來(lái)，隨著我國(guó)社會(huì)主義經(jīng)濟(jì)建立的開(kāi)展，因會(huì)計(jì)誠(chéng)信缺失導(dǎo)致的會(huì)計(jì)造假案例卻源源不斷地發(fā)生。從銀廣夏、瓊民源到近年的綠大地、萬(wàn)福生科丑聞，會(huì)計(jì)誠(chéng)信制度的建立越來(lái)越迫切。會(huì)計(jì)誠(chéng)信的缺失危害著社會(huì)經(jīng)濟(jì)秩序的建立，損害企業(yè)長(zhǎng)遠(yuǎn)利益、投資者利益，不利于會(huì)計(jì)人員的本身開(kāi)展，更阻礙著社會(huì)穩(wěn)定性和我國(guó)的國(guó)際形象。本文從會(huì)計(jì)誠(chéng)信的定義入手，掌握會(huì)計(jì)誠(chéng)信缺失的表現(xiàn)方式和上述危害之后，深化討論會(huì)計(jì)誠(chéng)信缺失的緣故，即社會(huì)道德環(huán)境惡化、法律機(jī)制不健全、公司治理構(gòu)造缺陷、會(huì)計(jì)人員綜合素養(yǎng)差、會(huì)計(jì)本身特點(diǎn)的限制，并針對(duì)上述緣故提出相應(yīng)對(duì)策：建立誠(chéng)信社會(huì)道德環(huán)境、健全法律機(jī)制、標(biāo)準(zhǔn)公司治理構(gòu)造、提高會(huì)計(jì)人員綜合素養(yǎng)、健全會(huì)計(jì)準(zhǔn)那么體系。最后通過(guò)“綠大地”的會(huì)計(jì)造假實(shí)例，分析現(xiàn)實(shí)情況下企業(yè)的會(huì)計(jì)造假緣故并提出處理。關(guān)鍵詞：會(huì)計(jì)誠(chéng)信 危害 緣故 對(duì)策Abstract: In recent years, with the development of China’s socialist economicconstruction, accounting fraud case because of lack of credibility has led to a steady stream of accounting occur. From the scandal of Yinguangxia, Qiongminyuan to the green earth and Wanfu biotechnology, the construction of accounting integrity system is more urgent. Lack of accounting integrity, endanger the establishment of a social and economic order, damage the longterm interests of the pany, the interests of investors, and is not conducive to the development of accounting staff itself, but also affect social stability and international image of our country. In this paper, starting from the definition of accounting integrity, after mastering honesty accounting forms and the hazard, discuss in depth about the reason of the lack of credibility of accounting, which are deterioration of the social and moral environment, legal mechanism is not perfect, corporate governance structure defects, poor overall quality of accounting, accounting limit its own characteristics, and propose countermeasures for the above reasons: Establish social and moral integrity of the environment, improve the legal mechanisms, regulate the corporate governance structure, improve the overall quality of accounting personnel, improve accounting standards system. Finally, through the “green earth” examples of accounting fraud, Analysis reality corporate accounting fraud causes, then propose solutions. Keywords: accounting integrity, harm, reason, countermeasure
范文總結(jié)相關(guān)推薦
鄂ICP備17016276號(hào)-1