会计诚信及其治理途径学位论文

中文摘要会计职务工作是向国家、社会和企业的各个方面提供经济信息的重要工作，会计业务应以诚信为依据，建立会计诚信体系、加强对会计诚信评定和监督工作是必须的。只有诚信，会计行业才能得以进展，同时，也只有诚实守信，普通会计人员和注册会计师才能在行业中谋得生存，因此，会计工作者应提高自己的职业道德素养，以法规制度为准绳，信守职业道德，拒绝作不实不当的财务报告。在当今这个讲求诚信的社会，提高会计诚信水平非常的重要，会计诚信是社会主义市场经济体系的主要组成部分，只有建立和完善会计诚信体系机制，才能有利于建立社会主义市场经济。文章主要从诚信的意义入手，找出会计不诚信带来的危害，并寻求其治理措施途径，如何建立会计行业的诚信问题。关键词: 会计诚信,职业道德,治理AbstractAccounting functions work is to the state, society and enterprises to provide financial information on all aspects of the important work, so the level of integrity is very important to improve the accounting. Accounting is the integrity of the industry. Ultimately the nature of accounting is right, the decline of accounting is a single wrong .If the accounting loss of integrity, the accounting will follow the basis of the existence of failure, the accounting industry's vitality along with it the end. Good accounting credit environment is the basic requirements of market economy, only the credit system to establish and improve the accounting system, to help build a socialist market economy. Mainly from the integrity of the significance of the article start to identify the harm of accounting are not honest, and seek ways to control measures, how to establish the credibility of the accounting profession.Key Words：Accounting credit,professional ethics,governance1.绪论1.1 讨论目的及意义当前会计诚信丧失严重，诚信危机已成为严重的社会问题。近年来，我国企业、上市公司等会计信息严重失真，常常发生会计造假案，会计行业面临诚信危机的严峻挑战。会计诚信是市场经济秩序正常运行的必要条件，...