资源描述:
《浅析我国会计诚信问题.doc》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、.浅析我国会计诚信问题姓名:[xx]专业名称:[会计与审计]指导教师:[xx讲师]..摘要随着社会的不断发展,经济也在迅猛提升。企业对会计的需求越来越大,要求也越来越严格。然而与此同时,道德诚信失现象加剧,随着财务丑闻的层出不穷,会计行业的信用屡受怀疑和关注,不能诚信执业的问题成了会计行业的一大弊病。导致国家各项方针政策宏观调控失效,造成各项经济指标失真,直接影响到国家经济的发展,严重危害市场经济秩序。本文从会计诚信建设的基本特征出发,首先解释了会计诚信的意义以及为什么要加强会计诚信的意义,阑述了我国会计现状况,分析了我国现阶段在会计人员中存在的诚信问题及成
2、因,然后说明了拥有遵守诚信建设对于个人与社会的重要性,并且给与了相关的对策和措施。因本人是大三毕业生,因此本文就是笔者就会计诚信问题做的一些研究与思考,望批评改正。关键词:会计诚信思考原因对策..AbstractWiththecontinuousdevelopmentofsociety,economyisinrapidgrowth.Theenterprisedemandforaccountingismoreandmorebig,themoreandmorestrictrequirements.Butatthesametime,theethicalanomie
3、phenomenonaggravate,withtheemergeinanendlessstreamoffinancialscandals,accountingindustrycreditrepeatedlybydoubtsandconcerns,notgoodfaithtopracticeproblemhasbecomeamajorillsoftheaccountingprofession.Leadtofailureofthepoliciesofthenationalmacroeconomicregulationandcontrol,resultingin
4、distortionoftheeconomicindexes,directlyaffectsthedevelopmentofnationaleconomy,seriousharmtothemarketeconomicorder.Basiccharacteristicsoftheaccountingcreditassociation,firstexplainsthemeaningofaccountingintegrityandwhyshouldstrengthentheaccountingintegrityofthesignificance,elaborate
5、dourcountryaccountingpresentsituation,analysisoftheproblemsatpresentstageintheaccountingpersonnelandthecauses,andthenillustratestheimportanceofhonestyconstructionhastocomplywiththeindividualandsociety.,andgivetherelatedcountermeasures.Becauseiamagraduate,sotheauthorofthispaperisont
6、heproblemofaccountingsinceritytodosomeresearchandthinking.Forgerthecriticismofcorrection.Keywords:creditaccounting,deliberate,reason,countermeasure..目录摘要........................................................IAbstract......................................................II目录......
7、..................................................III前言......................................................11诚信的意义................................................21.1会计诚信的意义...........................................21.2加强会计诚信的意义........................................22当前会计诚信缺失的
8、现象以及会计诚信缺失的危害和原因..........