会计诚信问题的思考分析研究 财务会计学专业

会计诚信问题的思考摘要：会计工作是整个宏观经济工作的基础性工作，会计从业人员被誉为资本市场的“经济警察”，证券市场的“看门人”，而当这个“警察”和“看门人”不能尽职尽责时，市场的危险度就会增加。失真的会计信息即是指会计人员在会计工作中，主动或被动地违反法律、法规和制度，搞变更、做假账，生成了与实际情况不相符的会计信息并将其提供给会计信息使用者。关键词：会计 市场 假账 法律Abstract: Accounting work is the basic work of the overall macroeconomic, the accounting practitioners known as the "economic police in the capital market, securities market" gatekeepers ", while the" police "and" gatekeepers "can not be due diligencewhen the degree of risk of the market will increase. Distortion of accounting information which means the accounting staff in the accounting work, active or passive violation of laws, rules and regulations, to engage in change, false accounts, does not match with the actual situation of the accounting information is generated and supplied to the accounting information persons.Keywords: accounting market cook the books laws目录1 综述 .............................. Error: Reference source not found 1.1 本文研究的理论意义与应用价值 Error: Reference source not found 1.2 国内外研究现状 ............. Error: Reference source not found 1.2.1 国内研究现状 ........ Error: Reference source not found 1.2.2 国外研究现状 ........ Error: Reference source not found 1.3 论文研究的主要内容与拟解决的关键问题 . Error: Reference source not found2 本文相关理论概述 .................. Error: Reference source not found 2.1 会计诚信的涵义 ............. Error: Reference source not found 2.2 会计诚信缺失的主要表现 ..... Error: Reference source not found 2.2.1 会计信息失真 ....... Error: Reference source not found 2.2.2 政府会计信息有用性不足 .... Error: Reference source not found2.2.3 会计人员...