北京理工大学对会计诚信问题的思考.docxVIP

目录摘要································································· 2英文摘要··························································· 31前言································································42当前会计诚信面对的问题················································42.1会计工作秩序混乱，会计基础不规范···································42.2会计信息失真严重，会计核算不真实、不完整···························52.3市场经济体系不健全················································53会计诚信缺失的原因····················································53.1经济利益驱动，相关各方难辞其咎·····································63.2各种制度不健全·····················································63.2.1内外监督约束机制的不健全和不到位·································63.2.2会计信用制度不健全···············································73.2.3公司制度缺陷·····················································73.3成本收益失衡，相关各方不惜以身试法·································73.4诚信道德不彰，相关各方不能洁身自好·································84不诚信的危害·························································84.1危害市场经济秩序···················································84.2危害企业和会计人员自身·············································94.3导致税收和国有资产的大量流失·······································95解决的途径···························································105.1加强诚信教育，提高会计人员诚信意识·······························105.2健全和完善会计管理制度············································105.3健全相关法律法规，制定奖惩制度····································115.4培育良好的会计诚信环境············································116结语·································································127致谢·································································128参考文献····························································13摘要：随着社会经济的飞速发展, 会计造假和会计信息失真导致的会计诚信危机日益严重，近年来发生的会计造假事件，已严重影响了社会经济秩序的正常运行和会计职业的社会信誉。会计诚信问题也成为每个会计从事人员现阶段都应要面对和思考的问题。会计诚信度的高低，也关系到企业的存亡与发展，关系到投资者的预测与决策，关系到国家的宏观调控与管理，本文探讨了会计诚信缺失的原因，危害及应采取的对策。关键词：会计诚信；问题；思考；对策Abstract:?with the rapid development of social economy,?lead to?distortion of accounting?fraud?and accountinginformation?of accounting?integri