本文選題：會計誠信問題　切入點：治理對策　出處：《西北師范大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：市場經(jīng)濟要求會計信息真實、準確、客觀及時。如果宏觀會計信息不真實，就會掩蓋經(jīng)濟運行中存在的矛盾和隱患，影響到利益分配和社會資源的合理配置，國民經(jīng)濟發(fā)展所需的正常運行環(huán)境就會受到破壞；如果基層會計信息不真實，，就會導(dǎo)致決策主體無法掌握實際情況，造成決策失誤，給企業(yè)的生存和發(fā)展帶來潛在的危機。目前會計誠信問題普遍存在，已經(jīng)在一定范圍內(nèi)造成管理混亂，為經(jīng)濟上的犯罪活動提供了方便，為滋生腐敗提供了土壤，并由此增加了社會的不安定因素。 公共管理領(lǐng)域需要對會計信息誠信與否做一個界定，本文針對上述會計誠信問題及其治理對策進行了分析研究并參考了相關(guān)文獻。針對企業(yè)會計誠信方面的問題，需要加強對會計從業(yè)者誠信體系的宣傳教育。加快會計誠信的法律體系的建設(shè)，推動會計誠信立法工作。應(yīng)該成立會計誠信評價專職機構(gòu)，運用合理的評價手段和辦法、明確規(guī)范的評價內(nèi)容和誠信等級標準來衡量企業(yè)會計誠信情況，應(yīng)該逐步建立可以實現(xiàn)全社會各部門間的會計誠信信息共享的、統(tǒng)一的企業(yè)會計誠信查詢服務(wù)系統(tǒng)。使會計信息披露制度統(tǒng)一、規(guī)范、透明，加強輿論對會計誠信的監(jiān)督。加快完善會計誠信數(shù)據(jù)庫，會計誠信評估結(jié)果要通過各種方式及時公布，使失信者的失信記錄能很及時方便地被公眾獲知，達到制度上日趨完善、法律上嚴格約束、媒體輿論上客觀監(jiān)督，終使“守信者行遍天下，失信者寸步難行”。對于會計信息相關(guān)者宜引入會計誠信聲明制度，既可以明確會計信息相關(guān)聲明人在發(fā)生失信行為時該主動承擔(dān)的責(zé)任，同時也為法律追責(zé)提供有力依據(jù)。
[Abstract]:The market economy requires that accounting information be true, accurate, objective and timely. If macro accounting information is not true, it will cover up the contradictions and hidden dangers existing in the economic operation and affect the distribution of benefits and the rational allocation of social resources. The normal operating environment required for the development of the national economy will be destroyed; if the accounting information at the grass-roots level is not true, it will result in the decision makers unable to grasp the actual situation and make mistakes in decision-making. At present, the problem of accounting integrity is widespread, which has caused management confusion to a certain extent, provided convenience for the economic criminal activities, provided the soil for the breeding of corruption, and brought about a potential crisis for the survival and development of enterprises. And thus increased the social unrest factors. In the field of public management, it is necessary to define the integrity of accounting information. This paper analyzes and studies the above problems of accounting integrity and its governance countermeasures, and refers to the relevant literature, aiming at the problems of accounting integrity in enterprises. It is necessary to strengthen the propaganda and education on the honesty system of accounting practitioners, to speed up the construction of the legal system of accounting integrity, and to promote the legislative work of accounting integrity. We should set up a professional organization for the evaluation of accounting integrity and use reasonable evaluation methods and methods. To define the standard evaluation contents and credit grade standards to measure the accounting integrity of enterprises, we should gradually establish accounting integrity information sharing among all sectors of society. Unified enterprise accounting integrity inquiry service system. Make accounting information disclosure system unified, standardized, transparent, strengthen the supervision of accounting integrity by public opinion, accelerate the improvement of accounting integrity database, The results of the evaluation of accounting integrity should be published in a timely manner, so that the record of the dishonest person can be informed by the public in a timely and convenient manner, so that the system is becoming more and more perfect, the law is strictly restrained, and the media has objective supervision on the public opinion. It is advisable to introduce the accounting good faith declaration system to the accounting information related parties, which can not only clarify the responsibility of the accounting information related declarant in the event of the dishonesty behavior, but also make sure that the dishonest person should take the initiative in the event of the dishonest behavior. At the same time, it also provides a strong basis for legal liability.
【學(xué)位授予單位】：西北師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233

【參考文獻】

相關(guān)期刊論文 前1條

1 張鳴;應(yīng)將會計誠信寫入《會計法》[J];會計之友;2003年08期

本文編號：1561397