資源描述：
《【會(huì)計(jì)誠信問題的思考】《論會(huì)計(jì)誠信問題》,(江西師范大學(xué),-,林飛飛)》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在教育資源-天天文庫。
1、【會(huì)計(jì)誠信問題的思考】《論會(huì)計(jì)誠信問題》,(江西師范大學(xué),-,林飛飛)江西師范大學(xué)本科畢業(yè)論文題目：論會(huì)計(jì)誠信問題姓名：林飛飛專業(yè)：工商企業(yè)管理學(xué)號(hào)：011410322019指導(dǎo)老師：55王萍完成日期：2011年10月摘要中國會(huì)計(jì)從業(yè)人員最缺什么？近年來發(fā)生的一系列會(huì)計(jì)行業(yè)丑聞給世界經(jīng)濟(jì)帶來了巨大的損失，在資本市場(chǎng)掀起了軒然大波。為什么呢？難道是會(huì)計(jì)人員的專業(yè)勝任能力不足嗎？不是。其實(shí)那是我們最質(zhì)樸、最醇厚、最容易遺失的東西：誠信。朱镕基同志在第16屆世界會(huì)計(jì)師大會(huì)開幕式演講中鄭重提到，“所有會(huì)計(jì)審計(jì)人員必須做到‘誠信為本、操守為重、堅(jiān)
2、持準(zhǔn)則、不做假賬’，恪守獨(dú)立、客觀、公正的原則，不屈從和迎合任何壓力與不合理要求，不以職務(wù)之便謀一己私利，不提供虛假會(huì)計(jì)信息”。朱總理強(qiáng)調(diào)指出“不做假賬”是會(huì)計(jì)人員的基本職業(yè)道德和行為準(zhǔn)則。因此，加強(qiáng)會(huì)計(jì)誠信教育勢(shì)在必行。關(guān)鍵字：會(huì)計(jì)誠信職業(yè)道德55AbstractChineseaccountingpractitionersmostwhatbeshortof?Inrecentyearsaseriesofaccountingindustryscandaltotheworldeconomyhasbroughtgreatloss,raised
3、agreatdisturbanceinthecapitalmarket.Why?Itistheaccountingstaffofprofessionalcompetencydeficiency?No,notatall.Infact,itisoneofthemostsimple,themostmellow,mosteasilylostthings:integrity.ComradeZhuRongjiatthesixteenthWorldCongressofaccountantstheopeningspeechinthesolemnment
4、ioned,alltheaccountingandauditingstafftodoaintegrity-based,integrity-oriented,adheretoguidelines,notfalse,,abidebytheindependent,objective,fairprinciple,neverandmeetanypressureandunreasonabledemands,nottothedutythentoseektheirowninterests,nottoprovidefalseaccountinginfor
5、mation.PremierZhustressedthatdonotfalsifyaccountsistheaccountingpersonnelsbasicoccupationmoralityandbehaviorcriterion.Therefore,tostrengthentheaccountingintegrityeducationbe55imperative.Keywords:AccountingSincerityOccupationmoral目錄摘要......................................
6、..................................................................................................................2前言........................................................................................................................................................7一
7、、會(huì)計(jì)誠信的涵義和作用....................................................................................................................81.1誠信的涵義.................................................................................................................................8551.2
8、會(huì)計(jì)誠信的涵義................................................................................................
