会计诚信问题.doc

会计诚信原则丧失的原因探究与重塑对策 内 容 摘 要 市场经济没有诚信的支撑,市场经济秩序就会陷入混乱,社会经济就不会健康发展。诚信是市场经济的基石,是市场经济领域中一项基础性的行为规范,是会计工作的命脉和灵魂。而会计工作涉及社会经济生活的方方面面,经济越发展,会计工作越重要,对诚信的要求也就越高。本文首先对会计诚信进行概述，其次阐述了会计诚信问题的现状、会计诚信丧失的危害及丧失原因的分析，最后提出了重塑会计诚信的对策，旨在提高会计诚信水平。 关键词：会计诚信 会计职业道德 利益驱动 会计制度 市场经济秩序 Accounting loss of the principle of good faith reason to explore and reshape Strategies Abstract The market economy does not have support of the integrity of the order of market economy will fall into chaos and socio-economic not health development. Credibility is the cornerstone of the market economy is a basic code of conduct in the field of market economy is the lifeblood and soul of the accounting work. Accounting work involved in all aspects of social and economic life, the more the economy develops, the more important accounting work, the higher integrity requirements. Firstly, an overview of the accounting integrity, second section describes the status of the accounting integrity, harm and loss analysis of the causes of loss of accounting integrity, reshaping the accounting integrity of countermeasures aimed at improving the level of accounting integrity. Keywords: Accounting Integrity Accounting ethics Interest-driven Accounting system The market economic order 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc325917485 序 言 PAGEREF _Toc325917485 \h 1 HYPERLINK \l _Toc325917485 一、会计诚信概述 PAGEREF _Toc325917485 \h 1 HYPERLINK \l _Toc325917486 （一）会计诚信的涵义 PAGEREF _Toc325917486 \h 1 HYPERLINK \l _Toc325917487 （二）会计诚信的要求 PAGEREF _Toc325917487 \h 1 HYPERLINK \l _Toc325917488 （三）会计诚信建设的意义 PAGEREF _Toc325917488 \h 1 HYPERLINK \l _Toc325917493 二、会计诚信问题的现状 PAGEREF _Toc325917493 \h 2 HYPERLINK \l _Toc325917494 （一）会计诚信问题现状 PAGEREF _Toc325917494 \h 2 HYPERLINK \l _Toc325917495 （二）会计诚信缺失的表现 PAGEREF _Toc325917495 \h 3 HYPERLINK \l _Toc325917497 1.会计资料失真，会计核算处理失真，会计报表失真 PAGEREF _Toc325917497 \h 3 HYPERLINK \l _Toc325917499 2.经济业务失真 PAGEREF _Toc325917499 \h 3 HYPERLINK \l _Toc32591750