会计造假和伦理道德建设毕业论文.doc

学校代码：10484 学 号：090111101187 河南财经政法大学 HENAN UNIVERSITY OF FINANCE AND ECONOMICS （会计专业）本科生论文 论文题目：会计造假与伦理道德建设 专业名称：会计 工作单位：xxxxxxxxxxx 作者姓名：xx 联系方式：邮编457000电话xxxxxxxxxxxxx 会计造假与伦理道德建设 摘 要 在现代经济社会中，会计的作用不言而喻。会计作为一门通用的“商业语言”，它是身处现代经济社会中的每一个人必须具备的三大语言素质之一。会计所提供的信息质量的好坏将直接影响到经营管理者、投资者、债权人以及政府的决策和相关利益，从而影响社会经济的发展。然而，在市场经济快速发展的今天，会计造假的泛滥使得会计信息严重失真。造成这一现象出现的原因虽然有制度方面的不完善、法律的不健全的影响，主要还是人们在金钱、利益、名誉面前抵挡不住诱惑而丧失了最基本的行为规范——伦理道德，进而导致会计行业中不道德的行为出现，影响经济的发展。本文通过相关二手资料的收集和自己对会计造假的认识从会计造假现象产生的原因入手对其及会计职业道德进行分析得出相应结论。 关键词：会计信息，会计造假，会计伦理，会计职业道德 Accounting fraud and ethics construction ABSTRACT In the modern economic society, the role of accounting is self-evident. Accounting as a universal the language of business, it is in the modern economic society each person must have one of the three language quality. Accounting information provided by the stand or fall of quality will directly affect the business managers, investors, creditors and government decision-making and related interests, which affects the development of social economy. However, in the market todays rapid economic development, the spread of accounting fraud makes a serious distortion of accounting information. Cause the cause of despite the system not perfect, not perfect law, the effect of main or people in money, interest, fame presence cannot resist the temptation and lost the most basic behavior rule, ethics, which led to the accounting industry in immoral behavior appears, influence the development of the economy. This article through the relevant second-hand material collection and accounting fraud to the understanding of accounting fraud from the causes of accounting professional ethics and the author analyses the corresponding conclusion. KEYWORDS Accounting information, accounting fraud, accounting ethics, the accounting professional ethics 目 录 1 会计信息 1 1.1 会计信息的重要性 1 1.2 会计信息的作用 1 2 会计造假 3 2.1 会计造假的含义 3 2.2 会计造假的主要表现 3 2.2.1 原始凭证的造假 3 2.2.2 记账凭证的造假 4 2.2.3 会计账簿的造假 4 2.2.4 会计报表的造假 5 2.3 会计造假的原因 8 2.4