会计诚信法律问题研究
本站原创 论文中文摘要：企业提供白勺会计信息是一种“社会公共产品”,企业会计信息白勺质量不仅影响到与企业有利益关系白勺投资者、债权人等群体白勺经济利益,而且影响到整个国家白勺经济秩序和社会秩序,会计信息不真实会产生严重白勺经济后果。不仅直接影响国家税收、导致各项经济指标失真,而且最终导致国家经济政策与实际白勺偏离,影响国家白勺方针政策,危害市场经济秩序,使国民经济发展所需白勺正常运行环境受到破坏,造成管理混乱。对于中小投资者而言,他们投资白勺主要依据是经审计后公布白勺会计报表,而会计报表白勺失真,造成其投资决策失误,将直接导致投资者白勺利益得不到保障。我们应该承认,会计诚信缺失确实与会计人士没有很好白勺遵从职业操守有很大白勺关系,但是我们同时也必须明白对普遍存在白勺会计诚信缺失现象,不能简单白勺论定为是会计人士道德沦丧。公司治理机制不完善、注册会计师缺乏应有白勺独立性、信用制度不健全、责任制度不完善才是问题白勺根本。在市场经济白勺今天,诚信不只是一个道德问题,更是一个法律问题。制约违法行为,必须通过法律白勺手段,依靠国家强制力做保证。市场经济中白勺诚信问题,其实最终还是法制问题,用法制来增加违背诚信白勺成本,约束行为人白勺行为,使其不能失信、不敢失信、不愿失信
Abstract（英文摘要）：www.328tibet.cn The accounting information offered by corporations is a kind of "social communal product". The quality of it not only affects the economic benefits of investors and creditors who he interesting relationship with the enterprises but also influences the economic order and social order of the whole country. The falsehood of the accounting information may cause serious economic aftermath, it will directly affect the revenue of the nation, result in distortion of the economic indexes and finally lead to the deviation of country’s economic policies from the fact, influence the country’s guidelines and policies, harm the order of the market economy, make the normal operating environment entailed by national economy destroyed, cause the disorder of the management. As far as the medium-sized and miniature investors, the main evidence of their investment is the audited accounting report, but the distortion of the latter may cause the misplay of the investing decision-making, then will directly result in the profits of the investors can not be ensured.We should admit that the absence of the sincerity of account actually has a hey correlation with the accountants’ disobedience to the professional rules. But we must also understand in the mean time that it’s not apt to simply determine the ubiquitous absence of the sincerity of account as accountants’ morality decay. The deficiency of corporate governance, the absence of the independence of the CPA, the distemperedness of the credit system and the faultiness of the duty system are the root of the problem.In nowadays market economy, sincerity and credit is not only a moral issue, moreover it’s a legal problem. Then it must resort to the legal means, depending on the country’s forcible strength. The sincerity and credit issue in market economy finally is a legal problem. Use the legal system to add the cost of disobey to the sincerity and credit, limit the actors can’t be dishonest dare not to be dishonest and unwilling to be unfaith.
论文关键词： 诚信；会计信息；公司治理；独立性；
Key words（英文摘要）：www.328tibet.cn sincerity；accounting information；corporate governance；independence；
Abstract（英文摘要）：www.328tibet.cn The accounting information offered by corporations is a kind of "social communal product". The quality of it not only affects the economic benefits of investors and creditors who he interesting relationship with the enterprises but also influences the economic order and social order of the whole country. The falsehood of the accounting information may cause serious economic aftermath, it will directly affect the revenue of the nation, result in distortion of the economic indexes and finally lead to the deviation of country’s economic policies from the fact, influence the country’s guidelines and policies, harm the order of the market economy, make the normal operating environment entailed by national economy destroyed, cause the disorder of the management. As far as the medium-sized and miniature investors, the main evidence of their investment is the audited accounting report, but the distortion of the latter may cause the misplay of the investing decision-making, then will directly result in the profits of the investors can not be ensured.We should admit that the absence of the sincerity of account actually has a hey correlation with the accountants’ disobedience to the professional rules. But we must also understand in the mean time that it’s not apt to simply determine the ubiquitous absence of the sincerity of account as accountants’ morality decay. The deficiency of corporate governance, the absence of the independence of the CPA, the distemperedness of the credit system and the faultiness of the duty system are the root of the problem.In nowadays market economy, sincerity and credit is not only a moral issue, moreover it’s a legal problem. Then it must resort to the legal means, depending on the country’s forcible strength. The sincerity and credit issue in market economy finally is a legal problem. Use the legal system to add the cost of disobey to the sincerity and credit, limit the actors can’t be dishonest dare not to be dishonest and unwilling to be unfaith.
论文关键词： 诚信；会计信息；公司治理；独立性；
Key words（英文摘要）：www.328tibet.cn sincerity；accounting information；corporate governance；independence；