我國民營企業(yè)會(huì)計(jì)誠信存在問題及對(duì)策-展示頁
2025-04-04 00:18本頁面
【正文】 reform and opening to the outside world continue to grow and develop. The private economy has bee the important support of our national economy. Especially in recent years, with the continuous improvement of the country attaches great importance to private enterprise and system, the development of private enterprises is into the fast lane, for our country to solve the livelihood problems and employment problems, for our country39。關(guān)鍵詞：道德缺失；素質(zhì)低下；制度完善；賬簿；社會(huì)穩(wěn)定AbstractWith 30 years of reform and opening up, the development of China39。會(huì)計(jì)誠信是指參與會(huì)計(jì)行為的企業(yè)或單位堅(jiān)持誠實(shí)信用原則，會(huì)計(jì)人員遵守職業(yè)道德和會(huì)計(jì)職責(zé)，在會(huì)計(jì)記賬過程中實(shí)事求是按照會(huì)計(jì)制度進(jìn)行記賬，根據(jù)企業(yè)自身的實(shí)際發(fā)展情況如實(shí)填寫會(huì)計(jì)報(bào)表，無論是對(duì)企業(yè)員工還是對(duì)政府審計(jì)人員都提供真實(shí)可靠、內(nèi)容完整的企業(yè)會(huì)計(jì)賬簿，相關(guān)人員能從賬簿中如實(shí)了解企業(yè)經(jīng)營情況。特別是近些年，隨著國家對(duì)民營企業(yè)的高度重視和制度的不斷完善，民營企業(yè)的發(fā)展更是走入快車道，為我國的解決民生問題和就業(yè)問題，為我國的社會(huì)穩(wěn)定繁榮做出了巨大的貢獻(xiàn)，是我國全面建成小康社會(huì)的有力保障。我國民營企業(yè)會(huì)計(jì)誠信存在的問題及對(duì)策內(nèi)容摘要：伴隨著改革開放三十年，我國的民營企業(yè)的發(fā)展伴隨著改革的春風(fēng)經(jīng)歷了從無到有，從小到大的成長(zhǎng)過程，我國民營企業(yè)也在改革開放的過程中不斷壯大和發(fā)展。民營經(jīng)濟(jì)已經(jīng)成為我國國民經(jīng)濟(jì)重要的支撐力量。伴隨著民營企業(yè)的規(guī)模和產(chǎn)值不斷擴(kuò)大，一些問題也伴隨而來，管理水平的落后、管理理念的陳舊、會(huì)計(jì)誠信的缺失等問題都在制約著我國民營企業(yè)的進(jìn)一步擴(kuò)大發(fā)展。本文就我國民營企業(yè)會(huì)計(jì)誠信的重要意義進(jìn)行簡(jiǎn)要闡述，并對(duì)現(xiàn)階段存在的問題進(jìn)行了分析，針對(duì)我國現(xiàn)階段民營企業(yè)會(huì)計(jì)誠信存在的問題給予一些建議和對(duì)策。s private enterprises with the spring breeze of reform has experienced from scratch, since the childhood growth process, China39。s social stability and prosperity made a great contribution, is the pletion of a prehensive welloff society guarantee. Along with continues to expand the scale and value of private enterprises, some problems with it, the management level lag behind, the management philosophy of the old, accounting integrity deletion and other problems are restricting the further development of the private enterprises in our country. The significance of China39。s private enterprises at the present stage of accounting integrity.Key words: Morality。 System Improvement。 Social 目 錄 一、會(huì)計(jì)誠信對(duì)民營企業(yè)的重要意義 4（一）是企業(yè)生存和發(fā)展的基礎(chǔ) 4（二）是企業(yè)發(fā)展的核心競(jìng)爭(zhēng)力 4（三）降低企業(yè)成本的關(guān)鍵因素 4（四）打造民族品牌的重要保證 5二、我國民營企業(yè)會(huì)計(jì)誠信的現(xiàn)狀 5（一）拖欠貨款 5（二）會(huì)計(jì)造假現(xiàn)象嚴(yán)重 5（三）對(duì)內(nèi)部員工缺乏誠信 6三、我國民營企業(yè)會(huì)計(jì)誠信缺失的危害 6（一）國家流失了大量的稅源 6（二）造成大量的腐敗現(xiàn)象 7（三）銀行等金融機(jī)構(gòu)蒙受巨大的風(fēng)險(xiǎn) 7（四）影響社會(huì)的穩(wěn)定 7四、民營企業(yè)會(huì)計(jì)誠信缺失的原因 8（一）產(chǎn)權(quán)不清晰 8（二）誠信氛圍的缺乏 8（三）信用法律的不完善 8（四）企業(yè)利益的驅(qū)使 9（五）企業(yè)管理水平限制 9（六）監(jiān)督機(jī)制不健全 9（七）會(huì)計(jì)師事務(wù)所監(jiān)督乏力 10五、我國民營企業(yè)會(huì)計(jì)誠信構(gòu)建的對(duì)策 10（一）完善產(chǎn)權(quán)制度 10（二）提高會(huì)計(jì)從業(yè)人員的綜合素質(zhì) 11（三）健全法律法規(guī) 11（四）加強(qiáng)監(jiān)督審查力度 11（五）強(qiáng)化企業(yè)誠信意識(shí)和誠信理念 12（六）政府加強(qiáng)誠引導(dǎo)、凈化市場(chǎng)環(huán)境 12結(jié)束語 13 一、會(huì)計(jì)誠信對(duì)民營企業(yè)的重要意義（一）是企業(yè)生存和發(fā)展的基礎(chǔ)近幾年，我國民營企業(yè)面對(duì)的市場(chǎng)環(huán)境越來越復(fù)雜，競(jìng)爭(zhēng)環(huán)境越發(fā)激烈，全球經(jīng)濟(jì)進(jìn)入低速發(fā)展期，民營企業(yè)技術(shù)和營銷手段逐步現(xiàn)代化，民營企業(yè)的生存空間正在被不斷
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