关于企业会计问题研究
本站原创 论文中文摘要：企业会计问题研究的主要目的是针对会计领域的不道德行为,希望从的角度找到一套适用于规范企业会计行为人行为的标准,以指导企业会计行为人在实践工作中的行为选择。并通过从信念上约束会计行为人不良的行为动机,以保证其行为结果——会计信息的质量。最近十几年来,在市场经济大潮的冲击下,我国会计领域出现了普遍的会计以及由此而引发的会计信息严重失真。究其原因,虽有制度不完善,法律不健全的影响,但更重要的还是会计行为人的道德意识日渐淡薄、道德意志日渐薄弱,经不起金钱、名利的诱惑而丧失了最基本的会计行为规范:道德,进而导致了这些不道德会计行为的发生。而在对企业会计行为人的约束方面,我国目前尚缺乏具体的职业道德规范标准。因此本课题的研究就具有了积极的实践意义。对此,文章以功利主义思想方法和义务论思想方法为基础,从的角度对企业的会计行为进行了的分析,探讨了企业会计行为过程中存在的因素。研究了我国企业会计缺失造成的会计信息严重失真的现状及其危害,并分析了造成这种现状的原因。针对这些原因,文章认为应通过加强会计理论研究以便为会计实践提供指导、健全会计职业道德规范以便为会计实践提供符合行为的依据、加强会计职业道德教育以便提高会计行为人的道德素质、优化会计环境以便于会计建设等措施来完善我国的企业会计建设。并重点研究了企业会计行为的规范,尝试着构建了我国企业会计职业道德规范的基本框架,包括企业会计职业道德规范的一般原则和具体内容。目的是从的角度为企业会计行为人的行为规范提供一定的依据和标准,以防止企业会计行为人不道德会计行为的发生,提高会计行为结果——会计信息的质量
Abstract（英文摘要）： The study of company’s accounting ethic aiming at the immoral activity around the accounting area, hoping to find a series of standards to regular the accountant behior within the company’s accounting department, so as to guiding the behior choice of accountant within the practical works. And in addition to restrict the unkind motivation from the spirit of them, to insure the activity result—accounting information quality. In the past few years, with the hard impact of market economy development, financial data faking and accounting information distortion are becoming more and more common in our countries accounting area. The reason for this is that though the regular system is not perfect and the law itself also not very healthiness, but what worse the accountant ethic awareness is becoming more and more dim as the day past. For that reason they can’t stand for the tempt of money and fame, finally they will lose their basic ethic to be a accountant. And here comes into the occurrence of those immoral accounting activities. As for the aspect of ethic restriction on accountant, our country does not he ready-made standards for that, so the study on this thesis has very positive meaning.In a market-oriented system, promoted by profit and other factors, our accounting field has appeared common practices without ethic in recent years. The classical problem is accounting fabrication and the derivative issue of misinformation. This dissertation investigates the above phenomenon from the aspect of ethic, and demonstrates the importance and feasibility of regulating the actions of accountants with ethic. Meanwhile, it summarizes the main problems through studying the present situation of our country’s accounting ethic. The dissertation argues that the accounting ethic theory investigation should be strengthened to direct the accounting practice; the accounting profession ethic standard should be improved to provide a ethical basis foraccounting practice; the accounting professional education should be enhanced to promote the accountants’ethic quality; the accounting environment should be perfected to improve the construction of enterprises’accounting ethic.The dissertation focuses on the ethic standard of enterprises’accounting practice and tries to construct the basic frame and main content of accounting profession ethic standard. It aims at providing certain foundation and standard for accountants from the view of ethic, so as to oid the actions lack of ethic, improve the quality of accounting information, correct the harmful trend in present accounting field and achieve the harmonious development and progress of whole society.
论文关键词： 会计；会计行为；规范；
Key words（英文摘要）： Accounting Ethic；Accounting Practice；Ethic Standard；
Abstract（英文摘要）： The study of company’s accounting ethic aiming at the immoral activity around the accounting area, hoping to find a series of standards to regular the accountant behior within the company’s accounting department, so as to guiding the behior choice of accountant within the practical works. And in addition to restrict the unkind motivation from the spirit of them, to insure the activity result—accounting information quality. In the past few years, with the hard impact of market economy development, financial data faking and accounting information distortion are becoming more and more common in our countries accounting area. The reason for this is that though the regular system is not perfect and the law itself also not very healthiness, but what worse the accountant ethic awareness is becoming more and more dim as the day past. For that reason they can’t stand for the tempt of money and fame, finally they will lose their basic ethic to be a accountant. And here comes into the occurrence of those immoral accounting activities. As for the aspect of ethic restriction on accountant, our country does not he ready-made standards for that, so the study on this thesis has very positive meaning.In a market-oriented system, promoted by profit and other factors, our accounting field has appeared common practices without ethic in recent years. The classical problem is accounting fabrication and the derivative issue of misinformation. This dissertation investigates the above phenomenon from the aspect of ethic, and demonstrates the importance and feasibility of regulating the actions of accountants with ethic. Meanwhile, it summarizes the main problems through studying the present situation of our country’s accounting ethic. The dissertation argues that the accounting ethic theory investigation should be strengthened to direct the accounting practice; the accounting profession ethic standard should be improved to provide a ethical basis foraccounting practice; the accounting professional education should be enhanced to promote the accountants’ethic quality; the accounting environment should be perfected to improve the construction of enterprises’accounting ethic.The dissertation focuses on the ethic standard of enterprises’accounting practice and tries to construct the basic frame and main content of accounting profession ethic standard. It aims at providing certain foundation and standard for accountants from the view of ethic, so as to oid the actions lack of ethic, improve the quality of accounting information, correct the harmful trend in present accounting field and achieve the harmonious development and progress of whole society.
论文关键词： 会计；会计行为；规范；
Key words（英文摘要）： Accounting Ethic；Accounting Practice；Ethic Standard；