會(huì)計(jì)造假與倫理道德建設(shè)畢業(yè)論文-展示頁
2025-01-27 15:23本頁面
【正文】 收入最主要的形式，是政府和社會(huì)公共活動(dòng)的經(jīng)濟(jì)基礎(chǔ)，還是政府干預(yù)和調(diào)控經(jīng)濟(jì)的重要手段。通過對其分析，發(fā)現(xiàn)問題并制定出相應(yīng)的政策來推動(dòng)經(jīng)濟(jì)的發(fā)展。企業(yè)與工廠將生產(chǎn)經(jīng)營的所有信息（如庫存，成品數(shù)量等信息）進(jìn)行全面，完整，詳細(xì)的了解，并將其進(jìn)行整理，編成整個(gè)企業(yè)所需要的信息，然后將其遞交給內(nèi)部的管理者或其他人員使用。一般情況下，他們都會(huì)以企業(yè)過去經(jīng)營活動(dòng)獲取的會(huì)計(jì)信息為基礎(chǔ)，對其過去的資金運(yùn)動(dòng)軌跡進(jìn)行嚴(yán)格的評估，了解企業(yè)過去的經(jīng)營業(yè)績以及財(cái)務(wù)成果，對企業(yè)未來資金的流向和現(xiàn)金的用途進(jìn)行預(yù)測。，且能預(yù)測企業(yè)未來資金的流動(dòng)方向。在市場經(jīng)濟(jì)環(huán)境里，企業(yè)的資金主要來自于股東和債權(quán)人。個(gè)人可以通過關(guān)注某公司股票的每股盈余、公司凈利潤的增長等會(huì)計(jì)信息來評判該公司的盈利情況，決定是否購買該股票。 會(huì)計(jì)信息的作用隨著市場經(jīng)濟(jì)的快速發(fā)展，經(jīng)濟(jì)規(guī)模的日益擴(kuò)大，會(huì)計(jì)信息在財(cái)務(wù)管理中起到了越來越重要的作用。對于一個(gè)企業(yè)來說，真實(shí)的會(huì)計(jì)信息可以讓使用者了解到企業(yè)真實(shí)的經(jīng)營情況，有利于其做出好的決策，使企業(yè)擁有一個(gè)更好的發(fā)展前景；對于一個(gè)國家來說，真實(shí)的會(huì)計(jì)信息有利于使用者了解整個(gè)國家的經(jīng)濟(jì)情況，通過相應(yīng)的決策對經(jīng)濟(jì)進(jìn)行準(zhǔn)確的調(diào)控。會(huì)計(jì)信息是財(cái)務(wù)決策的基礎(chǔ)，會(huì)計(jì)信息的真實(shí)性是對其質(zhì)量最基本的要求。這也就形成了會(huì)計(jì)信息。 關(guān)鍵詞：會(huì)計(jì)信息，會(huì)計(jì)造假，會(huì)計(jì)倫理，會(huì)計(jì)職業(yè)道德 Accounting fraud and ethics constructionABSTRACTIn the modern economic society, the role of accounting is selfevident. Accounting as a universal the language of business, it is in the modern economic society each person must have one of the three language quality. Accounting information provided by the stand or fall of quality will directly affect the business managers, investors, creditors and government decisionmaking and related interests, which affects the development of social economy. However, in the market today39。造成這一現(xiàn)象出現(xiàn)的原因雖然有制度方面的不完善、法律的不健全的影響，主要還是人們在金錢、利益、名譽(yù)面前抵擋不住誘惑而喪失了最基本的行為規(guī)范——倫理道德，進(jìn)而導(dǎo)致會(huì)計(jì)行業(yè)中不道德的行為出現(xiàn)，影響經(jīng)濟(jì)的發(fā)展。會(huì)計(jì)所提供的信息質(zhì)量的好壞將直接影響到經(jīng)營管理者、投資者、債權(quán)人以及政府的決策和相關(guān)利益，從而影響社會(huì)經(jīng)濟(jì)的發(fā)展。學(xué)校代碼：10484學(xué) 號：090111101187河南財(cái)經(jīng)政法大學(xué)HENAN UNIVERSITY OF FINANCE AND ECONOMICS（會(huì)計(jì)專業(yè)）本科生論文論文題目：會(huì)計(jì)造假與倫理道德建設(shè)專業(yè)名稱：會(huì)計(jì)工作單位：xxxxxxxxxxx作者姓名：xx聯(lián)系方式：郵編457000電話xxxxxxxxxxxxx 會(huì)計(jì)造假與倫理道德建設(shè)摘 要在現(xiàn)代經(jīng)濟(jì)社會(huì)中，會(huì)計(jì)的作用不言而喻。會(huì)計(jì)作為一門通用的“商業(yè)語言”，它是身處現(xiàn)代經(jīng)濟(jì)社會(huì)中的每一個(gè)人必須具備的三大語言素質(zhì)之一。然而，在市場經(jīng)濟(jì)快速發(fā)展的今天，會(huì)計(jì)造假的泛濫使得會(huì)計(jì)信息嚴(yán)重失真。本文通過相關(guān)二手資料的收集和自己對會(huì)計(jì)造假的認(rèn)識從會(huì)計(jì)造假現(xiàn)象產(chǎn)生的原因入手對其及會(huì)計(jì)職業(yè)道德進(jìn)行分析得出相應(yīng)結(jié)論。s rapid economic development, the spread of accounting fraud makes a serious distortion of accounting information. Cause the cause of despite the system not perfect, not perfect law, the effect of main or people in money, interest, fame presence cannot resist the temptation and lost the most basic behavior rule, ethics, which led to the accounting industry in immoral behavior appears, influence the development of the economy. This article through the relevant secondhand material collection and accounting fraud to the understanding of accounting fraud from the causes of accounting
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