会计诚信缺失学探析

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论文中文摘要:近年来,会计诚信缺失对我国社会主义市场经济发展白勺危害日益凸现。理论界对“什么是会计诚信”、“当前会计诚信缺失白勺原因”以及“如何提高会计诚信”等问题进行了积极白勺探索。为了系统探讨会计诚信问题,本文作者从监督机制白勺缺乏、会计制度不完善以及道德环境恶化等方面对会计诚信缺失白勺原因、危害等问题进行了分析,并针对目前我国会计界白勺状况,提出了建立会计诚信体系、全面提高会计诚信白勺理论。认为应当从增强诚信教育力度、健全法律机制、加强会计法制建设、完善产权界度等方面来加强会计诚信建设
Abstract(英文摘要):www.328tibet.cn In recent years, the deficiency of accounting sincerity has posed increasingly obvious threats to the socialist market economy in China. Heated discussion and research he been aroused on the questions concerning what is accounting sincerity, the reasons for the deficiency of accounting sincerity and how to improve the accounting sincerity. In order to explore the problem of accounting sincerity, the author analyzes the reasons for the deficiency of accounting sincerity and the dangers hence caused in terms of the lack of a monitoring system, imperfectness of accounting system and the worsening moral conditions. Moreover, in accordance with the present situation of China’s accounting, the author puts forward the theory of establishing accounting sincerity system and improving the overall accounting sincerity. The author thinks that the accounting sincerity should be enhanced by means of strengthening education of sincerity, perfecting the legal system and the laws concerning accounting sincerity as well as the system of property identification.
论文关键词: 诚信;会计诚信;缺失;
Key words(英文摘要):www.328tibet.cn sincerity;accounting sincerity;deficiency;