会计诚信问题研究
本站原创 论文中文摘要：本文通过诚信理念白勺溯源,指出在我国传统文化中,诚信被视为治国平天下白勺条件和必须遵守白勺重要道德规范,“诚信经商”白勺原则一直在我国商业中占据着主导地位。在此基础上,从会计学视角诠释了诚信理念,指出会计诚信行为主体涉及所有与会计信息相关白勺人员,而不仅仅是会计人员白勺诚信问题,进而阐述了会计诚信白勺含义,认为诚信是会计最基本白勺品质,没有诚信也就没有会计,并提出了会计诚信对会计人员白勺基本要求。对于当前会计诚信缺失白勺现状,文章首先从公司治理结构白勺视角进行了探索,指出公司治理结构与会计之间是环境与系统白勺关系,规范有效白勺公司治理结构是会计诚信白勺环境保证,公司治理结构白勺缺陷是导致会计诚信缺失白勺根本原因,进而分析了我国公司治理白勺现状及其对会计诚信白勺影响。然后,文章剖析独立审计市场失灵白勺原因,指出注册会计师审计缺乏独立性地位进一步导致了会计诚信白勺缺失。最后,从会计制度白勺不完备性与会计职业白勺从属性方面分析了会计诚信缺失白勺原因。根据以上白勺分析,文章认为重塑会计诚信应当从完善公司治理结构、规范独立审计市场、健全会计制度体系和加强会计诚信教育等方面着手,并对此进行了探讨
Abstract（英文摘要）：www.328tibet.cn Through the tracing to the source of integrity idea, this paper points out that, in our country’s traditional culture, integrity is regarded as an essential condition of governing a nation and an important moral standard that must be observed, and the principle of "doing business by integrity " is always in dominating position in China’s commercial ethics. On this basis, this paper explains the integrity idea from the angle of accounting, and argues that the main bodies of accounting integrity should involve all personnel related with accounting information, not only the accountants themselves. Then the paper elaborates the definition of accounting integrity, thinking that integrity is the basic quality of accounting, no integrity, no accounting, and proposing the basic requirements to the accountants. Towards to the present situation of the lacking of accounting integrity, firstly, the paper points out, from the angle of corporate governance structure, that the relationship between corporate governance structure and accounting is the relationship between the environment and system, a standardized and effective corporate governance structure is the environmental guarantee for accounting integrity, and the flaws in corporate governance structure are the key reason for the lacking of accounting integrity. Thus, the paper analyzes the present situation of corporate governance structure in China and it’s impact on accounting integrity. Then the paper analyzes the reason for the failure of independent audit market, and points out that the lacking of CPAs audit’s independent status further caused the lacking of accounting integrity. At last, the paper analyzes the reason for the lacking of accounting integrity from the aspects of imperfect accounting system and subordinate nature of accountancy. According to the above analysis, the paper thinks that rebuilding accounting integrity should begin with promoting company’s governing structure, normalizing independent audit market, improving accounting system and enhancing the education of accounting integrity, and some concrete measures are provided for each aspect in detail.
论文关键词： 会计诚信；诚信缺失；公司治理结构；委托关系；独立审计；会计制度；
Key words（英文摘要）：www.328tibet.cn accounting integrity；accounting integrity lacking；corporate governance structure；client-agency relationship；independent audit；accounting system；
Abstract（英文摘要）：www.328tibet.cn Through the tracing to the source of integrity idea, this paper points out that, in our country’s traditional culture, integrity is regarded as an essential condition of governing a nation and an important moral standard that must be observed, and the principle of "doing business by integrity " is always in dominating position in China’s commercial ethics. On this basis, this paper explains the integrity idea from the angle of accounting, and argues that the main bodies of accounting integrity should involve all personnel related with accounting information, not only the accountants themselves. Then the paper elaborates the definition of accounting integrity, thinking that integrity is the basic quality of accounting, no integrity, no accounting, and proposing the basic requirements to the accountants. Towards to the present situation of the lacking of accounting integrity, firstly, the paper points out, from the angle of corporate governance structure, that the relationship between corporate governance structure and accounting is the relationship between the environment and system, a standardized and effective corporate governance structure is the environmental guarantee for accounting integrity, and the flaws in corporate governance structure are the key reason for the lacking of accounting integrity. Thus, the paper analyzes the present situation of corporate governance structure in China and it’s impact on accounting integrity. Then the paper analyzes the reason for the failure of independent audit market, and points out that the lacking of CPAs audit’s independent status further caused the lacking of accounting integrity. At last, the paper analyzes the reason for the lacking of accounting integrity from the aspects of imperfect accounting system and subordinate nature of accountancy. According to the above analysis, the paper thinks that rebuilding accounting integrity should begin with promoting company’s governing structure, normalizing independent audit market, improving accounting system and enhancing the education of accounting integrity, and some concrete measures are provided for each aspect in detail.
论文关键词： 会计诚信；诚信缺失；公司治理结构；委托关系；独立审计；会计制度；
Key words（英文摘要）：www.328tibet.cn accounting integrity；accounting integrity lacking；corporate governance structure；client-agency relationship；independent audit；accounting system；