淺析會(huì)計(jì)誠(chéng)信缺失的成因及對(duì)策-展示頁(yè)
2025-06-06 00:19本頁(yè)面
【正文】 ormation abroad in recent years the situation has occurred frequently, so that the accounting profession facing a credibility crisis challenge. Therefore, lack of good faith for the current fiscal status, lack of good faith analysis of the internal accounting and external reasons, the focus from the perspective of the accounting profession, lack of good faith on the reduction of the basic accounting measures.Keywords: accounting integrity，causes，countermeasures目 錄1 引言 ....................................................................12 會(huì)計(jì)誠(chéng)信的現(xiàn)狀 ..........................................................12. 1 職業(yè)態(tài)度方面 ........................................................12. 2 職業(yè)良心方面 ........................................................12. 3 職業(yè)原則方面 ........................................................12. 4 職業(yè)紀(jì)律方面 ........................................................23 會(huì)計(jì)誠(chéng)信的危害 ..........................................................23. 1 危及市場(chǎng)經(jīng)濟(jì)秩序 ....................................................23. 2 危害投資者利益 ......................................................33. 3 損害會(huì)計(jì)人員自身利益 ................................................34 會(huì)計(jì)誠(chéng)信缺失的成因 ......................................................34. 1 市場(chǎng)體系不健全 ......................................................34. 2 利益的驅(qū)動(dòng)是會(huì)計(jì)失信的根本原因 ......................................34. 3 會(huì)計(jì)信息處理手段落后 ................................................34. 4 過(guò)分強(qiáng)調(diào)專(zhuān)業(yè)知識(shí)，缺乏教育 ..........................................44. 5 會(huì)計(jì)制度本身存在的缺陷和漏洞 ........................................44. 6 會(huì)計(jì)人員缺乏職業(yè)道德，少數(shù)人員業(yè)務(wù)素質(zhì)差 ............................44. 7 處罰力度不夠 ........................................................45 會(huì)計(jì)誠(chéng)信缺失的對(duì)策 ......................................................55. 1 強(qiáng)化會(huì)計(jì)監(jiān)督機(jī)制，實(shí)現(xiàn)會(huì)計(jì)監(jiān)督體系創(chuàng)新 ..............................55. 2 加大處罰力度 .........
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