我国会计诚信缺失研究
本站原创 论文中文摘要：会计诚信是会计对社会的一种基本承诺，即客观公允地反映企业的经济活动，并忠实地为会计信息使用者服务。一个国家的经济越发展，会计越重要，这就使得会计诚信变得更加为社会所重视。会计人员在工作中提高诚信度，是会计发展的根本，也是会计执业机构和会计人员安身立命之本。但是，近年来，会计诚信问题引起人们(包括会计执业人员和非会计执业人员)广泛的、高度的重视的并不是会计的“诚信”，而恰恰是当前会计中出现的“不诚信”所引发出的一系列的问题。从中国的琼民源舞弊案到美国的安然(Enron)公司等一大批巨星的坠落，反映了会计诚信缺失已经成为一个“国际性的难题”。论文运用博弈理论中的经典模型——“囚徒困境”模型、博弈方阵和博弈树等工具来分析我国会计诚信缺失的根源。同时引入数学分析的方法对博弈的结果进行了计算与分析。论文研究的重点内容包括：(1)从九个方面对会计诚信缺失理论的国内外文献进行了综述，从而证明了会计行业面临着诚信危机的严峻挑战；(2)从人们对会计诚信概念的不同诠释及人们对会计诚信概念认识上的几大误区入手，对会计诚信的概念进行明确归纳；(3)建立了博弈模型，从会计信息博弈主体之间的博弈、企业与利益相关者之间的博弈、公司治理结构中的博弈、会计监管体系的博弈、委托——关系的博弈和道德风险博弈、一次性博弈、有限次博弈和重复博弈六个角度对我国会计诚信缺失的原因进行了较为详细地分析；(4)根据前面对我国会计诚信缺失原因的分析，溯源追根，详细介绍了治理我国会计诚信缺失的措施。在论文的最后得出结论：在“个体行为理性”假设下，无论那一方博弈主体都是利益最大化的追求者，在假设没有外部监督和惩罚，一次性或有限次博弈的情况下，会计诚信的缺失不可避免。只有经过无限次重复博弈，达到个体理性和集体理性之间的均衡，才能达到帕累托最优，会计诚信才可产生
Abstract（英文摘要）： Accounting sincerity is one kind of basal promises that the accountants make to the society, namely, it reflect the enterprise’s economic activity objectively and fairly, and serves faithfully for the accounting informational users. The more developed a national economy is, the more important the accountants is, which makes accounting sincerity be regard more and more widely by society. Enhancing Accountants’ faith level in their work is fundamentality of accountant’s development, also, is accountant corporations and accountants settle down and get on with their pursuit.But, in recent years, what attract people’ attention (including certified public accountant and non-certified public accountant) widely with regard to the problems of accounting sincerity is not the accountant’s "honest", but exactly a series of problems result from "dishonest". From the case of Qiong Minyuan fraudulent practices in china to Enron company case in US and so on ,large quantities of giant stars’ crashing, had reflected accountant lack of honest has become one of "international difficult problem".In the paper, some classical models such as "Prisoners’ Dilemma " model, gambling matrix and gambling tree are used to analyzes the reasons of our country accounting sincerity At the same time, the mathematic alanalysis method is introduced to computate and analysis the gambling result.The key content of the research includes: (1) Series of domestic and foreign literatures about accounting sincerity lack theory has carried out in the summary from nine aspects, thus had proven accountant profession is facing a stern challenge of faith crisis. (2) from the people’s different concept to accountant honest and the misunderstanding to accountant honest concept, clearly conclude the accountant honest concept. (3) Some gambling model has established from six aspects: The gamble among main accounting information bodies, The gamble among enterprise and beneficiary, The gamble of manage structure of company and property right., The gamble of accountant supervise and manage system, The gamble of entrust-agent relationship and moral risk, Make a particular analysis to the reason of accounting sincerity lack in accountant from one-off gambling, limit-time gambling and repetition-gambling.(4) Particularly introduced the ways of governs our country’s accountants dishonest in detail.Finally draws the conclusion: base on the supposition of "the rationality of individual behior", all gambling bodies are the most benefits pursuer. At the supposition of not he outside supervision and the penalty, one-off gambling or limit-time gambling, accountant dishonest is inevitable. Only reach the equilibrium between individual sense and collective sense after infinite times of repeated gambling, it can achieved the most superior Pareto, accounting sincerity can come into being.
论文关键词： 会计信息；会计诚信；博弈；博弈模型；重复博弈；
Key words（英文摘要）： Accounting information；Accounting sincerity；Gambling；Gambling model；Repeated gambling；
Abstract（英文摘要）： Accounting sincerity is one kind of basal promises that the accountants make to the society, namely, it reflect the enterprise’s economic activity objectively and fairly, and serves faithfully for the accounting informational users. The more developed a national economy is, the more important the accountants is, which makes accounting sincerity be regard more and more widely by society. Enhancing Accountants’ faith level in their work is fundamentality of accountant’s development, also, is accountant corporations and accountants settle down and get on with their pursuit.But, in recent years, what attract people’ attention (including certified public accountant and non-certified public accountant) widely with regard to the problems of accounting sincerity is not the accountant’s "honest", but exactly a series of problems result from "dishonest". From the case of Qiong Minyuan fraudulent practices in china to Enron company case in US and so on ,large quantities of giant stars’ crashing, had reflected accountant lack of honest has become one of "international difficult problem".In the paper, some classical models such as "Prisoners’ Dilemma " model, gambling matrix and gambling tree are used to analyzes the reasons of our country accounting sincerity At the same time, the mathematic alanalysis method is introduced to computate and analysis the gambling result.The key content of the research includes: (1) Series of domestic and foreign literatures about accounting sincerity lack theory has carried out in the summary from nine aspects, thus had proven accountant profession is facing a stern challenge of faith crisis. (2) from the people’s different concept to accountant honest and the misunderstanding to accountant honest concept, clearly conclude the accountant honest concept. (3) Some gambling model has established from six aspects: The gamble among main accounting information bodies, The gamble among enterprise and beneficiary, The gamble of manage structure of company and property right., The gamble of accountant supervise and manage system, The gamble of entrust-agent relationship and moral risk, Make a particular analysis to the reason of accounting sincerity lack in accountant from one-off gambling, limit-time gambling and repetition-gambling.(4) Particularly introduced the ways of governs our country’s accountants dishonest in detail.Finally draws the conclusion: base on the supposition of "the rationality of individual behior", all gambling bodies are the most benefits pursuer. At the supposition of not he outside supervision and the penalty, one-off gambling or limit-time gambling, accountant dishonest is inevitable. Only reach the equilibrium between individual sense and collective sense after infinite times of repeated gambling, it can achieved the most superior Pareto, accounting sincerity can come into being.
论文关键词： 会计信息；会计诚信；博弈；博弈模型；重复博弈；
Key words（英文摘要）： Accounting information；Accounting sincerity；Gambling；Gambling model；Repeated gambling；