我国会计诚信体系构建研究

发布时间：2018-01-01 10:00

本文关键词：我国会计诚信体系构建研究　出处：《延边大学》2015年硕士论文　论文类型：学位论文

【摘要】：随着社会主义市场经济深入发展,使得会计工作在整个社会经济运转体系中的地位也越来越重要。它不单是是企业实行有效监督和管理的重要方式,也是企业良好发展的必要保证。就会计诚信而言,是人们对会计工作的基本要求,只有在保证了会计诚信的基础上,会计工作才能发挥出应有的功能及其作用。然而近年会计诚信缺失的现象缺屡禁不止,给很多企业带来了巨大损失不说,也威胁着社会主义经济的正常运行。因此,加快建设一套适合我国国情的会计诚信体系,解决会计行业的诚信缺失问题,已经引起了我国会计界的共鸣。我国会计诚信体系的建立是一个多方参与的系统工程,必须发挥好政府、企业和信用评级机构的积极作用。本文将我国会计诚信体系的构建看成一个整体,将政府、企业、个人和信用评级机构当成整体中的能动个体。从会计诚信体系构建的相关主体出发将存在的问题分为社会诚信环境问题、企业内部问题、评级机构问题和诚信相关法律法规问题四个大的部分。在会计诚信体系具体构建时一方面要对评级机构整个的信用评价过程进行严格管理,科学的制定评价指标,严密规范评级流程,加强后续管理工作；另一方面也要注重会计诚信相关法律法规的制度保障,完善立法,严格执法,使企业和个人等信用主体的信用信息公开化、透明化,以国家强制力对会计诚信体系的建设提供保证；同时,要注重对企业和个人进行积极引导,加强会计诚信教育,提高信用主体的诚信意识,对诚信主体和失信主体给予不同的管理措施,最终在全社会营造一种“诚信多助,失信寡助,无信不助”的良好氛围,争取早日建立起符合我国国情的会计诚信体系。
[Abstract]:With the further development of socialist market economy, accounting is becoming more and more important in the whole social and economic operation system. It is not only an important way for enterprises to carry out effective supervision and management. It is also a necessary guarantee for the good development of enterprises. In terms of accounting integrity, it is the basic requirement of accounting work, only on the basis of ensuring accounting integrity. The accounting work can play its due function and function. However, the lack of accounting integrity in recent years has brought huge losses to many enterprises. It also threatens the normal operation of the socialist economy. Therefore, accelerate the construction of a set of accounting integrity system suitable for the national conditions of our country, to solve the problem of lack of integrity in the accounting industry. The establishment of accounting integrity system in China is a multi-party system engineering, it must play a good role in the government. The positive role of enterprises and credit rating agencies. This paper regards the construction of accounting integrity system as a whole, the government, enterprises. Individuals and credit rating agencies as a whole as a dynamic individual. From the accounting integrity system construction of the main body will be the existence of problems into social integrity environment problems, internal problems of enterprises. The problems of rating agencies and laws and regulations related to integrity are four parts. On the one hand, the credit evaluation process of rating agencies should be strictly managed when the accounting integrity system is built. Scientific formulation of evaluation indicators, strict standardization of the rating process, and strengthen the follow-up management; On the other hand, we should also pay attention to the system protection of accounting integrity related laws and regulations, perfect legislation, strictly enforce the law, make the credit information of enterprises and individuals and other credit subjects open and transparent. To guarantee the construction of accounting credit system by national coercive force; At the same time, we should pay attention to the positive guidance to enterprises and individuals, strengthen the accounting honesty education, improve the credit subject's credit consciousness, and give different management measures to the credit main body and the dishonest subject. Finally, a good atmosphere of "good faith and more help, less credit, no trust and no help" is created in the whole society, in order to set up an accounting credit system in accordance with the national conditions of our country as soon as possible.
【学位授予单位】：延边大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F233

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