摘要本文根据我国会计诚信缺失的现状,指出了会计诚信缺失的危害,并分析了会计诚信缺失产生的原因,进而阐述了治理会计诚信缺失的对策。 关键词:会计诚信 会计诚信缺失 对策 1目录摘要...........................................................................................................................................................31.我国会计诚信缺失的现状................................................................................................................62.会计诚信缺失的危害........................................................................................................................62.1 会计诚信缺失影响经济资源的合理配置,危害市场经济秩序..............................................72.2 会计诚信缺失助长腐败之风,为经济犯罪活动提供方便......................................................72.3 会计诚信缺失危害会计人员自身..............................................................................................73.我国会计诚信缺失的原因分析........................................................................................................73.1 利益驱动是形成会计诚信缺失的内在动力..............................................................................73.2 委托代理制是形成会计诚信缺失的客观条件..........................................................................83.3 监管不严、打击不力是会计诚信缺失的重要原因..................................................................84.会计诚信缺失的对策分析................................................................................................................84.1 健全法律法规,强化相关法制监管..........................................................................................84.2 强化企业结构, 加强对企业的诚信管理..............................................................................94.3 加强会计人员诚信教育,优化会计环境..................................................................................95.结论.....................................................