会计专业毕业论文-会计诚信精选.docx

摘 要首先，本文通过对会计诚信的概念分析，将会计诚信不仅仅看作是个别会计人员的道德问题，而是把会计诚信看作是由会计行为主体和会计信息使用者之间形成的社会信用体系的一个重要部分。其次，在会计诚信问题的研究方面，本文没有把视野局限于会计学领域本身，而是将会计诚信问题置于社会大环境中进行研究，从经济学、伦理、法律及文化等多角度对我国会计诚信缺失的成因进行较为深入地分析和探讨，提出会计诚信缺失的治理应社会化的观点。最后本文从建立与社会主义市场经济相适应的现代企业产权制度等方面对如何重塑会计诚信进行阐述，尤其是在改善社会环境，提高会计诚信这一方面的论述中，着力探讨了完善信用档案评估体系的问题，提出了建立符合中国实际的信用档案评估发展模式和加快培养信用档案评估人才的新思路。关键词：会计诚信 现状 成因透视 重塑Abstract First, this paper analyses the concept of accounting sincerity, accounting honesty not only as a moral problem of individual accounting personnel, but the integrity of accounting as an important part which is formed between the subject of accounting behavior and accounting information users of social credit system. Secondly, in the aspect of accounting integrity problems, this paper does not look beyond the field of accounting itself, but will make a study of accounting integrity problems in the social environment, in-depth analysis and Discussion on the causes of the lack of accounting integrity in our country from the perspective of economics, ethics, law and culture, put forward the lack of accounting governance honesty should be social view. Finally, this article from the establishment of a socialist market economy and the modern enterprise system of property rights and other aspects of how to rebuild the accounting credibility, especially in improving the social environment, the accounting integrity aspects to improve, focus on the evaluation system of credit archives, proposed the establishment of China accord with actual credit archives evaluation the development mode and accelerate the cultivation of new idea of credit archives evaluation personnel.Key words: Accounting honesty; present situation; cause of formation; reconstruction目 录摘 要1Abstract2引 言41会计诚信基本理论概述51.1会计诚信51.2会计诚信的意义51.3会计诚信内涵52会计诚信的现状72.1国内会计诚信缺失现状72.2会计造假基本类型83会计诚信缺失的成因93.1企业产权制度不规范造成会计诚信缺失93.2利益驱使导致了会计诚信的缺失93.3失信行为收益超过失信行为成本使会计诚信水平下降103.4会计诚信缺失的外部因素113.4.1社会伦理道德滑坡的影响113.4.2不规范的政府行为促使企业追求短期化效应113.5会计诚信缺失的内部因素113.5.1对市场经济伦理本性的曲解113.5.2利权