公共管理专业 会计诚信及其治理途径

I会计诚信及其治理途径摘 要 随着安然、世道等这样较大的公司造假事件的曝光，使美国会计从业人员大惊，陷入了深深的泥潭；而中国的银广实业股份有限公司虚构财务报表事件又被曝光，使得中国的会计从业人员也面临着诚信的危机。面对这样的经济环境，中国会计从业人员的诚信问题已经成为目前急需解决的重要问题。如何解决会计诚信缺失问题是值得人们深思的。为此，本文围绕如何治理会计诚信，寻找发生会计诚信缺失的主要原因并进行探讨。首先，阐述提高会计诚信的重要性和意义；进而明确如何完善和健全会计诚信理论体系；并分层阐明现有的会计诚信缺失状况。其次，明确会计诚信缺失，主要是会计凭证造假和账本内容混乱等。其三，表明会计诚信的缺失会对个人、企业与国家造成不同程度的伤害；其四，寻找会计诚信缺失的原因，阐明会计诚信缺失的治理途径。最后，借鉴前人所总结的经验，阐明自己对会计诚信问题的观点。希望能够给会计人员一点启示，能不断优化会计诚信体制体系，使会计工作人员树立正确的价值观，使我国的会计诚信能够健康的发展。关键词：会计诚信；缺失；治理途径Accounting Sincere and the Way to Solve the ProblemIIAbstractWith the exposure of fraudulent incidents such as Enron, Shidao and other large companies, American accounting practitioners were shocked and fell into a deep quagmire; while the fictitious financial statement incident of China ’s Yinguang Industrial Co., Ltd. was exposed again, making China Of accounting professionals are also facing a crisis of integrity. Faced with this economic environment, the integrity of Chinese accounting practitioners has become an important issue that needs to be resolved urgently. How to solve the problem of lack of accounting integrity is worth pondering. To this end, this article focuses on how to manage accounting integrity, to find and discuss the main reasons for the lack of accounting integrity. First, it elaborates on the importance and significance of improving accounting integrity; then it clarifies how to perfect and perfect the acc...