会计诚信问题及其治理对策研究

发布时间：2018-03-03 14:20

本文选题：会计诚信问题　切入点：治理对策　出处：《西北师范大学》2013年硕士论文　论文类型：学位论文

【摘要】：市场经济要求会计信息真实、准确、客观及时。如果宏观会计信息不真实，就会掩盖经济运行中存在的矛盾和隐患，影响到利益分配和社会资源的合理配置，国民经济发展所需的正常运行环境就会受到破坏；如果基层会计信息不真实，，就会导致决策主体无法掌握实际情况，造成决策失误，给企业的生存和发展带来潜在的危机。目前会计诚信问题普遍存在，已经在一定范围内造成管理混乱，为经济上的犯罪活动提供了方便，为滋生腐败提供了土壤，并由此增加了社会的不安定因素。公共管理领域需要对会计信息诚信与否做一个界定，本文针对上述会计诚信问题及其治理对策进行了分析研究并参考了相关文献。针对企业会计诚信方面的问题，需要加强对会计从业者诚信体系的宣传教育。加快会计诚信的法律体系的建设，推动会计诚信立法工作。应该成立会计诚信评价专职机构，运用合理的评价手段和办法、明确规范的评价内容和诚信等级标准来衡量企业会计诚信情况，应该逐步建立可以实现全社会各部门间的会计诚信信息共享的、统一的企业会计诚信查询服务系统。使会计信息披露制度统一、规范、透明，加强舆论对会计诚信的监督。加快完善会计诚信数据库，会计诚信评估结果要通过各种方式及时公布，使失信者的失信记录能很及时方便地被公众获知，达到制度上日趋完善、法律上严格约束、媒体舆论上客观监督，终使“守信者行遍天下，失信者寸步难行”。对于会计信息相关者宜引入会计诚信声明制度，既可以明确会计信息相关声明人在发生失信行为时该主动承担的责任，同时也为法律追责提供有力依据。
[Abstract]:The market economy requires that accounting information be true, accurate, objective and timely. If macro accounting information is not true, it will cover up the contradictions and hidden dangers existing in the economic operation and affect the distribution of benefits and the rational allocation of social resources. The normal operating environment required for the development of the national economy will be destroyed; if the accounting information at the grass-roots level is not true, it will result in the decision makers unable to grasp the actual situation and make mistakes in decision-making. At present, the problem of accounting integrity is widespread, which has caused management confusion to a certain extent, provided convenience for the economic criminal activities, provided the soil for the breeding of corruption, and brought about a potential crisis for the survival and development of enterprises. And thus increased the social unrest factors. In the field of public management, it is necessary to define the integrity of accounting information. This paper analyzes and studies the above problems of accounting integrity and its governance countermeasures, and refers to the relevant literature, aiming at the problems of accounting integrity in enterprises. It is necessary to strengthen the propaganda and education on the honesty system of accounting practitioners, to speed up the construction of the legal system of accounting integrity, and to promote the legislative work of accounting integrity. We should set up a professional organization for the evaluation of accounting integrity and use reasonable evaluation methods and methods. To define the standard evaluation contents and credit grade standards to measure the accounting integrity of enterprises, we should gradually establish accounting integrity information sharing among all sectors of society. Unified enterprise accounting integrity inquiry service system. Make accounting information disclosure system unified, standardized, transparent, strengthen the supervision of accounting integrity by public opinion, accelerate the improvement of accounting integrity database, The results of the evaluation of accounting integrity should be published in a timely manner, so that the record of the dishonest person can be informed by the public in a timely and convenient manner, so that the system is becoming more and more perfect, the law is strictly restrained, and the media has objective supervision on the public opinion. It is advisable to introduce the accounting good faith declaration system to the accounting information related parties, which can not only clarify the responsibility of the accounting information related declarant in the event of the dishonesty behavior, but also make sure that the dishonest person should take the initiative in the event of the dishonest behavior. At the same time, it also provides a strong basis for legal liability.
【学位授予单位】：西北师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

【参考文献】