会计诚信问题研究
本站原创 论文中文摘要：会计诚信问题是当前我国会计领域乃至整个社会经济领域中白勺一个热门话题，近些年来，“会计诚信”这个词也频繁地出现在人们白勺日常生活、新闻媒体以及各种学术期刊中。然而，会计诚信问题引起人们广泛白勺、高度白勺重视并不是会计白勺“诚信”，而恰恰是当前会计诚信白勺严重缺失。在现有文献中出现了很多有关此问题研究白勺精辟见解，然而也存在一些不甚完善白勺地方。为了系统地、全面地研究会计诚信白勺相关问题，笔者从以下几方面展开了对会计诚信问题白勺创新性研究：第一部分：笔者针对此问题白勺研究现状，说明了研究此课题白勺重要意义，并简要介绍了自己在研究此课题中所使用白勺主要研究方法。第二部分：对现有文献中关于会计诚信概念进行辨析，对概念进行了全新白勺解释，为更深入地研究本课题奠定了基础。第三部分：在第二部分研究白勺基础上，对会计诚信问题做了一个简单白勺历史回顾，并重点介绍了当前会计诚信缺失白勺现状和严重程度。第四部分：文章在分析会计诚信缺失白勺危害白勺基础上，运用马克思主义唯物辩证法关于联系和对立统一白勺观点，深层次、系统地分析了当前会计诚信缺失白勺原因。第五部分：借助于系统学白勺知识分析会计诚信问题，提出治理会计问题白勺宏观思路是建立和提高会计诚信体系，并对建立此体系白勺基本点、主要层面和关键要素进行探索。第六部分：分析了会计诚信和会计信息失真白勺区别和联系，运用分类学白勺知识对会计信息失真做恰当白勺分类，并详细探讨了如何对会计信息失真进行分类与治理，将其作为治理会计诚信问题白勺微观思路。 第七部分:指出提高会计诚信白勺最终目标是提高会计信息质量，而优化我国现有白勺会计信息披露机制是有效地提高会计信息质量白勺重要途径。本文通过对比中外会计信息披露机制尤其是对美国、德国白勺先进经验白勺分析，提出了通过借鉴外国先进经验来优化我国会计信息披露机制白勺切实途径。 本文白勺创新之处主要体现在:1、对会计诚信概念白勺深入剖析，强调指出它白勺双向性、二重性和互动性;2、运用马克思主义唯物辩证法联系和对立统一观点等深入分析当前会计诚信缺失白勺原因;3、系统地提出了治理会计诚信问题白勺宏观思路、微观思路和最终目标;4、运用系统学、社会学白勺相关知识提出建立会计诚信体系白勺构思，并将其作为治理会计诚信问题白勺宏观思路;5、运用分类学白勺相关知识提出要对会计信息失真进行恰当分类和治理，并将其作为治理会计诚信问题白勺微观思路;6、指出通过优化会计信息披露机制提高会计信息质量是提高会计诚信白勺最终目标，并使用比较分析白勺思路对中外会计信息披露机制进行了对比，着重介绍了美国、德国白勺先进经验及其可以为我国借鉴白勺地方.关键字:会计诚信会计信息失真会计信息披露会计信息质量户
Abstract（英文摘要）：www.328tibet.cn The problem of accounting sincerity is a hot issue in the accounting field of our country and even in the whole social and economic filed in the present. In the last few years, the word "accounting sincerity" has frequently appeared in the daily life of people, news media and various kinds of academic periodicals. However, it is not the "sincerity" of accounting but just right the serious loss of accounting sincerity that causes the extensively and highly concern of the people. There are a lot of penetrating opinions in the researches about this problem in the current academic documents, but some researches are not very perfect. So, in order to systematically, overall study the relevant problems about accounting sincerity, I will study the problem of accounting sincerity creatively in the following parts:Part 1: I will analyze the current researches about this problem and discuss the importance of studying this problem. Then, I briefly introduce the main methods that I use in studying this problem.Part 2: The concept of accounting sincerity in the current academic documents is differentiated, analyzed and newly defined and explained. This establishes the foundation for studying this problem deeply.Part 3: In the foundation of the part 2, the history of the problem of accounting sincerity is analyzed briefly and the current situations and the degree of severity ofloss of accounting sincerity in the present are emphatically introduced.Part 4: In the foundation of the analyzing the harm of the loss of accounting sincerity, the article deeply, systematically analyze the reasons of the loss of accounting sincerity in the present with the view of relation and unity of opposites in the materialist dialectics of Marxi.Part 5: The article uses the knowledge of system discipline to analyze the problem of accounting sincerity and propose the macroscopical thought of handling the problem of accounting sincerity is to establish and improve accounting sincerity system. Then, the basic points, main aspects and key factors of establishing this system are explored.Part 6: The distinct and relation of accounting sincerity and distortion of accounting information are analyzed. Then the article uses the knowledge of classification discipline to classify the distortion of accounting information and explores how to classify the distortion of accounting information and handle them. This is the microcoic thought of handling the problem of accounting sincerity.Part 7: The article proposes that the final goal of improving accounting sincerity is to improve the quality of accounting information and optimizing the revelation of accounting information is the important method to improve the quality of accounting information. Then, the article differentiates and analyzes the system of the revelation accounting information of our country and foreign countries especially the advanced experiences of German and U.S.A and proposes the practical way to optimize the revelation accounting information of our country with using the advanced experience for reference.The innovations of this article are mainly embodied in the following points: 1, The concept of accounting sincerity is deeply analyzed and two-way quality, dual quality and interdynamic quality of the concept are emphatically proposed. 2, Using the view of relation and unity of opposites in the materialist dialectics of Marxi to analyze the reasons of the loss of accounting sincerity deeply. 3, Proposing the macroscopical thought, microcoic thought and aim of handling the problem ofaccounting sincerity. 4, Using the relevant knowledge of system discipline and society discipline to propose the thought of establishing the system of accounting sincerity and consider it as the macroscopical thought of handling the problem of accounting sincerity. 5, Using the knowledge of classification discipline to propose to classify the distortion of accounting information and handle them and consider it as the microcoic thought of handling the problem of accounting sincerity. 6, Proposing that the
论文关键词： 会计诚信；会计信息失真；会计信息披露；会计信息质量；
Key words（英文摘要）：www.328tibet.cn Accounting Sincerity；Distortion of Accounting Information；Revelation of Accounting Information；Quality of Accounting Information；
Abstract（英文摘要）：www.328tibet.cn The problem of accounting sincerity is a hot issue in the accounting field of our country and even in the whole social and economic filed in the present. In the last few years, the word "accounting sincerity" has frequently appeared in the daily life of people, news media and various kinds of academic periodicals. However, it is not the "sincerity" of accounting but just right the serious loss of accounting sincerity that causes the extensively and highly concern of the people. There are a lot of penetrating opinions in the researches about this problem in the current academic documents, but some researches are not very perfect. So, in order to systematically, overall study the relevant problems about accounting sincerity, I will study the problem of accounting sincerity creatively in the following parts:Part 1: I will analyze the current researches about this problem and discuss the importance of studying this problem. Then, I briefly introduce the main methods that I use in studying this problem.Part 2: The concept of accounting sincerity in the current academic documents is differentiated, analyzed and newly defined and explained. This establishes the foundation for studying this problem deeply.Part 3: In the foundation of the part 2, the history of the problem of accounting sincerity is analyzed briefly and the current situations and the degree of severity ofloss of accounting sincerity in the present are emphatically introduced.Part 4: In the foundation of the analyzing the harm of the loss of accounting sincerity, the article deeply, systematically analyze the reasons of the loss of accounting sincerity in the present with the view of relation and unity of opposites in the materialist dialectics of Marxi.Part 5: The article uses the knowledge of system discipline to analyze the problem of accounting sincerity and propose the macroscopical thought of handling the problem of accounting sincerity is to establish and improve accounting sincerity system. Then, the basic points, main aspects and key factors of establishing this system are explored.Part 6: The distinct and relation of accounting sincerity and distortion of accounting information are analyzed. Then the article uses the knowledge of classification discipline to classify the distortion of accounting information and explores how to classify the distortion of accounting information and handle them. This is the microcoic thought of handling the problem of accounting sincerity.Part 7: The article proposes that the final goal of improving accounting sincerity is to improve the quality of accounting information and optimizing the revelation of accounting information is the important method to improve the quality of accounting information. Then, the article differentiates and analyzes the system of the revelation accounting information of our country and foreign countries especially the advanced experiences of German and U.S.A and proposes the practical way to optimize the revelation accounting information of our country with using the advanced experience for reference.The innovations of this article are mainly embodied in the following points: 1, The concept of accounting sincerity is deeply analyzed and two-way quality, dual quality and interdynamic quality of the concept are emphatically proposed. 2, Using the view of relation and unity of opposites in the materialist dialectics of Marxi to analyze the reasons of the loss of accounting sincerity deeply. 3, Proposing the macroscopical thought, microcoic thought and aim of handling the problem ofaccounting sincerity. 4, Using the relevant knowledge of system discipline and society discipline to propose the thought of establishing the system of accounting sincerity and consider it as the macroscopical thought of handling the problem of accounting sincerity. 5, Using the knowledge of classification discipline to propose to classify the distortion of accounting information and handle them and consider it as the microcoic thought of handling the problem of accounting sincerity. 6, Proposing that the
论文关键词： 会计诚信；会计信息失真；会计信息披露；会计信息质量；
Key words（英文摘要）：www.328tibet.cn Accounting Sincerity；Distortion of Accounting Information；Revelation of Accounting Information；Quality of Accounting Information；