我国企业会计建设研究

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论文中文摘要:当前,国内外企业出现了大面积持续会计信息失真现象,严重危害市场经济秩序,也使会计行业面临前所未有的信誉危机。会计信息失真不仅是一个业务技术方面的问题,而且是一个典型的问题。会计信息失真已经成为企业会计失范的主要表现。因此,研究市场经济下我国企业会计建设具有重大现实意义。本文主要分析了三方面的问题:一是会计职业的属性,通过考察和研究近现代企业会计组织制度的历史发展过程,分析企业会计职业基本特征——双重受托责任,指出双重受托责任决定现代企业会计必须具有真实、公正、独立的属性。二是我国企业会计失范的考察,本文分析会计信息失真的含义及其对社会主义市场经济秩序的危害,着重从学的角度探讨我国企业会计信息失真的原因,旨在为我国企业会计建设提供理论依据。三是怎样进行我国企业会计建设的问题。企业会计建设应该包括会计道德环境建设和会计道德主体建设两个方面的内容,一方面,要加强以法制环境建设为主的会计道德环境建设,另一方面,要加强以会计道德主体教育和会计道德主体修养为主要内容的会计道德主体建设。最终形成理论体系完善,法制健全有力、道德教育切实有效的企业会计建设格局,从根本上解决我国企业会计信息失真问题
Abstract(英文摘要): Nowadays, much of the false accounting information has affected market economic order, also made the accountancy face the unprecedented reputation crisis. The false accounting information is not only the problem of a business technique, but also a typical ethics problem. The problem of accounting message distorting is the main performance of enterprise accountancy losing ethics .So it is great importance to study the accountancy ethics construction under the market economy.This thesis chiefly analyses the problem in three aspects. The first aspect covers such problem as the accountancy’s ethics kind . This article focuses on the analysis of the accountancy organizes system, and points out the accountancy characteristics decide that the accountancy occupation has these ethics kind: reality, candor and independence, and looks for some methods to establish the accountancy reputation. Secondly, the problem of our country enterprise accountancy losing ethics .this text analyzes the meaning of accounting message distorting information and its affect to sociali market economy , emphasize to analyzing the reasons of accounting message distorting . Finally, How to precede the accountancy ethics construction? The third aspect includes the accountancy morals environment development and the accountancy morals development, on the one hand, We must enhance the accountancy legal system developments . on the other hand, We must enhance the education of the accountancy’ s occupation morals. Through discussing the above points, the thesis aims at shaping the frame of the accountancy ethics construction characterized by an integrated theoretical system, a sound and powerful legal system, an inspiring mode of moral education so as to ultimately resolving The problem of accounting message distorting.
论文关键词: 企业会计;;建设;
Key words(英文摘要): Enterprise accountancy;Ethics;Construction;