会计诚信缺失的原因分析及对策探讨摘 要 入二十一世纪以来，中国的改革与发展正在快速向前推进。而会计工作也逐渐成为了市场经济的重要组成部分。会计工作是一门记录和计量经济活动的技术，而确保会计信息真实的基础就是会计诚信。马克思曾经说过：经济愈发展，会计愈重要。而会计诚信作为社会诚信体系的组成部分，其对经济的发展也起着重要的作用。会计诚信的缺失不仅会导致会计信息的失真，还会给个人甚至国家带来不可估量的损失。到目前为止，会计诚信问题已经不只是道德层面或经济层面的问题了，而已经成为了国家所需要面对的政治问题。因此，本文在前人研究的基础上，通过在网上查阅相关会计诚信缺失的已有研究资料及著作，并走访了身边会计行业的从业人员，为本文的分析打下了基础。本文归纳了会计诚信的涵义，并结合当前的一些会计诚信缺失的案例，从多个角度分析了会计诚信缺失的危害以及导致会计诚信缺失的原因，并且有针对性的提出了一些标本兼治的重塑会计诚信的措施：第一，完善会计信息披露制度和监督制度；第二，完善企业的治理结构；第三，要努力提高会计信息质量水平；第四，加强司法和政府监管力度；第五，加强社会监督与评价机制，发挥社会力量；第六，搞好财会人员继续教育，提高财会人员综合素质。关键词：会计诚信；诚信缺失；对策Abstract Since into the 21st century, China 's reform and development is rapidly moving forward. The accounting is becoming an important part of the market economy. Accounting records is a measure of economic activity and technology, and to ensure that the accounting information is the real basis of accounting integrity . Marx once said: The more developed the economy , accounting more important. The accounting integrity as part of the social credit system , its economic development also plays an important role. Lack of accounting integrity will not only lead to distortion of accounting information , but also bring incalculable damage to individuals or nations. So far, the problem is not just accounting integrity or moral level economic aspects of the problem, which has become a politic...
