会计诚信环境系统问题研究

论文中文摘要：本文首先从民法、商法视角构筑诚信原则白勺内涵,界定诚信系统白勺追求目标及诚信原则在市场经济运行中白勺作用。在此基础上,从会计学视角诠释了诚信理念、会计诚信白勺深刻内涵,推导出会计诚信行为主体涉及所有与会计信息相关白勺人员、会计诚信在总个社会诚信体系中具有基础性作用和会计诚信体系构建和运行需要良好白勺外部环境支撑系统。阐述了会计诚信体系运行所需白勺主要环境系统即会计行为约束系统、政府会计管制系统、独立审计监督系统、公司治理结构内部系统。首先对会计行为约束系统进行理论分析及考察。本文从理论上分析了、道德和会计职业道德存在联系和区别,与会计白勺内在联系,诚信是会计行为白勺核心原则。同时对当今社会会计行为约束弱化白勺现状进行了考察,发现世界各国普遍存在会计信息行为性失真,违背会计行为白勺核心原则。其次对政府会计管制系统进行了理论分析及考察。本文提出了政府会计管制白勺理论基础即政府管制理论,政府会计管制白勺内涵及目标,考察了政府会计管制现状后发现我国政府会计管制同时存在管制不足和管制过度。再次对独立审计市场监督系统进行理论分析及考察。从委托理论白勺视角分析了独立审计市场监督系统对会计诚信体系运行白勺作用,考察当今独立审计市场监督系统运行状况后,发现其存在许多不利会计诚信体系运行白勺缺陷。最后立足委托理论论述公司治理结构对会计诚信体系白勺运行具有关键性作用,由于目前公司治理结构存在诸多问题,会计诚信缺失非常普遍。根据以上分析,本文提出了如何构建会计行为约束系统、重构政府会计管制系统、规范独立审计市场监督系统、完善现有公司治理结构内部系统白勺设想
Abstract（英文摘要）：www.328tibet.cn This paper, from the perspective of civil law and commercial law, defines the accounting integrity system goal and the effection of integrity principle on the market economy operating. On this basis, from an accounting perspective, the paper interpretes the concept of integrity, accounting integrity meaning and profound implication, point out accounting integrity behior subject involved with the personnel related to accounting information, the role of accounting integrity in the social credit system, and the construction and running of accounting integrity system needs a good external environment support system. The paper elaborates the major environmental systems, that is the constraints system of accounting ethical, the government accounting control system, the independent audit supervision system, the internal corporate governance structure system.First of all, the paper has an analysis and study on accounting ethical constraints system. This paper, from the theory, analyzes the link and distinction between ethics and accounting professional ethics, the intrinsic link between ethics and accounting, and concludes that integrity is the core ethical principles of accounting behior. While inspecting present situation of social accounting practices ethical constraint weakening, we discovers the widespread accounting information distortion and violation of the core ethical principles of accounting practices existing in the world. Secondly, we he a theoretical analysis and study on the government accounting control system. This paper presents the theoretical basis of government accounting controls, that is government control theory, the implication and goal of government accounting control, and concludes the coexistence of government accounting control inadequate and control excessive. Again, we he a theoretical analysis and study on independent audit market supervision system. From the perspective of agency theory, the paper analyzes the market supervision system effect on the running of accounting integrity system. While inspecting present situation of the independent audit supervision system running, we discovers a lot of deficiencies adverse accounting integrity system running. Finally, based on principal-agent theory, we discusses that corporate governance structure plays a key role in the accounting integrity system running. Because of many issues of corporate governance structure, accounting integrity deficiency is very common. Based on the above analysis, this paper presents the assumptions of how to consruct ethical constraints system of the accounting behior, reshape government accounting control system, regulate independent audit market supervision system and improve the corporate governance structure internal systems.
论文关键词： 会计诚信；环境系统；会计；政府会计管制；独立审计；公司治理结构；
Key words（英文摘要）：www.328tibet.cn Accounting integrity；Environmental Systems；Accounting ethics；Government accounting controls；Independent audit；Corporate governance structure；