论文 带文献综述.doc

2014届 分类号：F235.99 　　　　　　　　　　　　　　　　 单位代码：10452 毕业论文（设计） 浅谈会计诚信问题 姓 名　 王亚娜 　　　　　　 学 号　 201004130222 　　　　　　　年 级　 2010级 　　　　　　　专 业　 会计学 　　　　　　　系　（院） 物流学院 　　　　　　　指导教师　 赵玉献 　　　　　　 2014年 4月 25日 摘 要 会计诚信是从事会计工作的基本要求。会计工作人员必需根据我国统一会计制度的要求，向信息使用者提供及时完整、准确无误的财务信息。然而，随着社会经济的飞速发展，会计数据失真导致的会计诚信危机日益严重，会计造假事件已经严重影响了社会经济秩序的正常运转。通过对会计诚信问题的研究，发现存在会计凭证失真，会计工作秩序混乱，注册会计师缺乏独立性等问题，影响了会计行业的社会信誉和社会经济的正常运行。进一步分析会计诚信缺失的原因，指出了市场体系与信用制度不健全，处罚不力，利益驱动，会计人员道德素质不高等因素都不利于会计诚信建设。并且针对这些问题找到相应的解决措施，完善市场体系，健全信用制度及相关法律法规，培养良好的会计诚信环境，加大处罚力度，增加造假成本，加强诚信教育，提高会计人员诚信意识，做好我国会计诚信建设工作。 关键词：会计造假；市场体系；诚信教育 ABSTRACT Accounting integrity is the basic request for the accounting work. Accounting personnel must provide the users a　timely, complete, true, accurate financial information that is in accordance with the national accounting system. However, with the rapid development of social economy, the accounting credit crisis is more and more serious because of the distortion of accounting information. Accounting fraud has seriously affected the normal operation of economic. we can find the phenomenon of accounting vouchers distortion,　the accounting disorder and the lack of independence of CPA through the research on the problems of the accounting integrity.　These phenomenon has seriously affected the social reputation of accounting and the normal operation of economic.　Then we go a step further to find out the reasons of these phenomenon.　The investigation points out that the market system and the credit system is not perfect,　The punishment is not enough.　The benefit is attractive. The accounting personnel is incompetent.　And all these finding is disadvantageous for the construction of accounting integrity.　Be aimed at the accounting problems, find the way to solve these problems.　We should improve the market system,　perfect the credit system and the related laws, develop the en