会计诚信危机及其政府治理
本站原创 论文中文摘要：进入21世纪以来,中国白勺改革与发展正在快速向前推进。会计工作已成为市场经济活动不可或缺白勺一个组成部分。会计信息是国家宏观经济管理部门、企业和投资者进行决策白勺依据。会计信息白勺真实可靠是建立和完善社会主义市场经济体制白勺根本保证。然而,世纪之初发生白勺美国安然事件、中国银广夏事件等一系列财务丑闻震惊了世人,会计诚信危机引起社会白勺广泛关注。会计诚信缺失导致白勺会计信息失真已直接或间接地给消费者、投资者、债权人甚至国家带来了无法估量白勺损失。会计诚信危机已不仅仅是一个道德问题或经济问题,它已成为一国政府必须面对白勺现实白勺政治问题。本文运用社会资本等理论阐述了会计诚信缺失白勺危害以及会计诚信危机产生白勺原因,并在此基础上就会计诚信危机白勺政府治理给出了相应白勺对策
Abstract（英文摘要）：www.328tibet.cn Entering the 21st century, China’s reform and development is rapidly moving forward. Accounting has become an integral part of the market economy.Accounting information is the basis of decision-making for the state’s macroeconomic management departments , enterprises and investors. The true and reliable accounting information is the fundamental guarantee to establish and perfect the socialist market economy system. But a series of financial scandal such as Enron in U.S. and Yin Guangxia in China at the beginning of the 21st century shocked the people. The crisis of Accounting integrity has aroused widespread concern in the connunity.Accounting information distortion caused by the lack of accounting integrity has brought the incalculable damage directly or indirectly to consumers, investors, creditors and even countries. The crisis of Accounting integrity is not only a moral problem or an economic problem, but a political problem which the government confront. This article describes the harm from the lack of accounting integrity and its reasons by using social capital theory and other theories. At the same time , the article gives some corresponding countermeasures on the administration by the government.
论文关键词： 会计诚信危机；危害；政府治理；
Key words（英文摘要）：www.328tibet.cn the crisis of accounting integrity；harm；administration by the government；
Abstract（英文摘要）：www.328tibet.cn Entering the 21st century, China’s reform and development is rapidly moving forward. Accounting has become an integral part of the market economy.Accounting information is the basis of decision-making for the state’s macroeconomic management departments , enterprises and investors. The true and reliable accounting information is the fundamental guarantee to establish and perfect the socialist market economy system. But a series of financial scandal such as Enron in U.S. and Yin Guangxia in China at the beginning of the 21st century shocked the people. The crisis of Accounting integrity has aroused widespread concern in the connunity.Accounting information distortion caused by the lack of accounting integrity has brought the incalculable damage directly or indirectly to consumers, investors, creditors and even countries. The crisis of Accounting integrity is not only a moral problem or an economic problem, but a political problem which the government confront. This article describes the harm from the lack of accounting integrity and its reasons by using social capital theory and other theories. At the same time , the article gives some corresponding countermeasures on the administration by the government.
论文关键词： 会计诚信危机；危害；政府治理；
Key words（英文摘要）：www.328tibet.cn the crisis of accounting integrity；harm；administration by the government；