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1、淺談會(huì)計(jì)誠(chéng)信本科畢業(yè)設(shè)計(jì)（論文）題目淺談會(huì)計(jì)誠(chéng)信學(xué)生姓名戢小茜學(xué) 號(hào)0809060329教學(xué)院系經(jīng)濟(jì)管理學(xué)院專業(yè)年級(jí)會(huì)計(jì)學(xué)08級(jí)指導(dǎo)教師劉沛東職 稱講師單 位輔導(dǎo)教師職稱單 位完成日期2012年5月16日29淺談會(huì)計(jì)誠(chéng)信SouthwestPetroleumUniversityGraduationThesisTalkaboutaccountinghonestyandtrustGrade:2008Name:xiaoxijiSpeciality:accountingInstructor:peidongliuSchoo
2、lofEconomics&Management2012-629淺談會(huì)計(jì)誠(chéng)信摘要進(jìn)入二十一世紀(jì)以來，中國(guó)的改革與發(fā)展正在快速向前推進(jìn)。會(huì)計(jì)工作已成為市場(chǎng)經(jīng)濟(jì)活動(dòng)不可或缺的一個(gè)組成部分。會(huì)計(jì)信息是國(guó)家宏觀經(jīng)濟(jì)管理部門、企業(yè)和投資者進(jìn)行決策的依據(jù)。會(huì)計(jì)信息的真實(shí)可靠是建立和完善社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制的根本保證。作為社會(huì)信用體系重要組成部分的會(huì)計(jì)，其中一個(gè)基本職能就是為經(jīng)濟(jì)發(fā)展提供真實(shí)可靠的會(huì)計(jì)信息。會(huì)計(jì)誠(chéng)信缺失導(dǎo)致的會(huì)計(jì)信息失真已直接或間接地給消費(fèi)者、投資者、債權(quán)人甚至國(guó)家?guī)砹藷o法估量的損失。會(huì)計(jì)誠(chéng)信危機(jī)已不僅僅是一個(gè)道
3、德問題或經(jīng)濟(jì)問題，它已成為一國(guó)政府必須面對(duì)的現(xiàn)實(shí)的政治問題。在前人研究的基礎(chǔ)上，本文歸納了會(huì)計(jì)誠(chéng)信的涵義，指出會(huì)計(jì)誠(chéng)信是社會(huì)經(jīng)濟(jì)關(guān)系發(fā)展到一定時(shí)期的產(chǎn)物，是傳統(tǒng)的“誠(chéng)信”理念的發(fā)展和延伸，會(huì)計(jì)誠(chéng)信的內(nèi)涵豐富；闡明了會(huì)計(jì)誠(chéng)信的重要性及意義，會(huì)計(jì)誠(chéng)信是市場(chǎng)經(jīng)濟(jì)正常運(yùn)行的基礎(chǔ)，也是市場(chǎng)經(jīng)濟(jì)條件下的會(huì)計(jì)之本；從多個(gè)角度分析了會(huì)計(jì)誠(chéng)信缺失的危害，誠(chéng)信缺失會(huì)破壞市場(chǎng)經(jīng)濟(jì)秩序、加大金融風(fēng)險(xiǎn)、危害會(huì)計(jì)人員利益、導(dǎo)致稅收與國(guó)有資產(chǎn)的大量損失等；進(jìn)而從股東結(jié)構(gòu)不合理與會(huì)計(jì)自身缺陷兩個(gè)大方面分別分析了導(dǎo)致會(huì)計(jì)誠(chéng)信缺失的原因；并且針對(duì)上述
4、原因提出了多條標(biāo)本兼治的建設(shè)會(huì)計(jì)誠(chéng)信措施。關(guān)鍵詞：會(huì)計(jì)誠(chéng)信；誠(chéng)信缺失；對(duì)策29淺談會(huì)計(jì)誠(chéng)信AbstractEntersincetwenty-firstCentury,Chinesereformanddevelopmentisfastforward.Accountinghasbecomethemarketeconomicactivityisanintegralpart.Accountinginformationisthenationalmacroscopiceconomicmanagementdepartments,
5、enterprisesandinvestorstomakedecisionsonthebasisof.Thetrueandreliableaccountinginformationisbuiltandperfectsystemofsocialistmarketeconomyisthefundamentalguarantee.Socialcreditsystemasanimportantpartofaccounting,oneofthemisthebasicfunctionforeconomicdevelopment
6、toprovidetrueandreliableaccountinginformation.Thelackofaccountingcredibilityleadstothedistortionofaccountinginformationdirectlyorindirectlytoconsumers,investors,creditorsandevencountrieshasbroughtincalculableloss.Accountingcreditcrisisisnotonlyamoraloreconomic
7、problems,ithasbecomeagovernmentmustfacetherealityofpoliticalissues.Onthebasisofpreviousstudies,thispapersummarizestheaccountingintegrityofthemeaning,pointedoutthattheaccountingintegrityisasocialeconomicdevelopmenttoacertainperiod,isthetraditional"integrity"oft
8、heconceptdevelopmentandextension,theaccountingintegrityoftherichconnotationofaccountingintegrity;expoundstheimportanceandsignificanceoftheaccountingintegrity,thenormaloperationofth
