会计诚信缺失原因及对策研究.doc

会计诚信缺失原因及对策研究 摘要 诚信是市场经济的基石，更是整个会计行业之本。随着我国市场经济体制的逐步建立，会计行业作为市场经济活动领域的一个重要组成部分，会计诚信越来越受到人们的重视。然而，近几年国外的安然事件、施乐公司事件，国内资本市场出现的银广夏、蓝田等事件，足以说明会计行业也面临一场严重的“诚信危机”。可见,会计信息失真,会计诚信缺失现象成了全社会面临的课题,解决会计诚信提高会计从业人员的诚信水平,已是整个会计行业的当务之急。 诚信是会计人员应遵守的职业道德，会计核算应当以实际发生的交易或事项为依据，如实反映企业的财务状况和经营成果，但是现实中由于种种原因有些单位的会计人员诚信缺失，弄虚作假，致使会计资料失真，给社会造成严重的危害,使会计行业面临“诚信危机”的挑战。因此本文针对当前会计诚信缺失的现状，分析会计诚信缺失的内在及外在原因，重点从会计行业的角度出发，提出了“会计诚信体系建设是一项紧密联系的系统工程”，需要从诚信教育、内部控制等方面着手，建立起政府主导、法律保障、社会监督的具有我国特色的会计诚信体系。。  关键词：会计诚信 原因 对策 发展 Lack of accounting sincerity and countermeasures study Abstract Accounting integrity is the inherent quality of accounting, the accounting industry, the basis for survival. And as driven by economic interests, information asymmetry and accounting irregularities and other reasons, low cost, and a serious distortion of accounting information abroad in recent years the situation has occurred frequently, so that the accounting profession facing a credibility crisis challenge. Therefore, lack of good faith for the current fiscal status, lack of good faith analysis of the internal accounting and external reasons, the focus from the perspective of the accounting profession, lack of good faith on the reduction of the basic accounting measures.Sincerity and honesty from our accounting, this paper, in order to build the main line of accounting credit system, the use of normative research methods, systematic analysis of a variety of reasons caused by the lack of credibility of Chinas accounting, and a brief description promises harm, a clear system of accounting integritythe need to proceed, and finally from the integrity of education, internal control, presented the conclusions of the accounting credit system with Chinese characteristics, to establish a government-led legal protection, social supervision. Keywords: accounting integrity;causes;countermeasures 目 录 HYPERLINK \l _Toc14875 1引言 PAGEREF _Toc14875 1 HYPERLINK \l _Toc3702 2会计诚信的内涵 PAGEREF _Toc3702 2 HYPERLINK \l _To