论会计透明度与廉政建设分析研究 财务管理专业VIP专享VIP免费

论会计透明度与廉政建设摘要：随着经济全球化和资本流动的国际化程度的提高，经济发展和快速的挑战，缩小各国会计准则之间的差异，提高会计透明度和廉政建设和相关会计问题引起了人们更多的关注和脸。会计人员面对来自各个方面的利益诱惑，会计透明度与廉政建设已经成为会计信息披露的核心内容，是确保公平的证券和金融市场的一个重要的先决条件，可以建立。由于政治因素，相互通信的经济发展水平，目前会计透明度还没有形成一个统一的标准。虽然我们将定义会计透明度的内容：明确会计标准；各部门与会计准则高度依从性；提供准确的信息，高频率的外国。然而，高透明度的追求可能会限制或损害的一些相关的利益群体，这些可以通过会计信息透明度高，受影响的利益集团也会为了自己的利益，减少甚至放弃会计信息透明度高，从而影响会计诚信建设，使腐败现象此起彼伏，无法根除，甚至在严重的发展趋势。中国迫切需要更详细和明确的会计准则，提供准确的会计信息更高频率，加强廉政监督建设。关键词：会计透明度，会计廉政，会计信息披露，会计监督，会计制度Abstract：Alongwiththeeconomicglobalizationandinternationalizationofcapitalflowintensifies,economicfastdevelopmentandchallengeofaccountingstandardsofdifferentcountries,thedifferencebetweencontractible,accountingtransparencyandLianzhengbuildsperfectandrelevantaccountingproblemhasarousedmoreattentionandface.Andaccountingpersonnelmoretofacefromvariousaspectsinteresttemptation,accountingtransparencyandconstructionofacleanandhonestadministrationhasbecomeoneofthecorecontentsofaccountinginformationdisclosure,istoensureafair,open,fairstockandfinancialmarketisabletobuildanimportantpremise.Becausethenationalgovernment,thedegreeofeconomicdevelopment,tocommunicatewitheachotherandotherfactors,thepresentvariouscountriesonaccountingtransparencyhasnotformconsistentstandards.Althoughwewillaccountingtransparencycontentisdefinedas:aclearsetofaccountingstandards;allpartsarehighlyfollowaccountingstandards;provideaccurateinformationofhighfrequency.However,thepursuitofhightransparencymaypotentiallylimitordamagesomeoftherelevantinterestgroups,thesemaybeaffectedbythehightransparencyofaccountinginformationaffectstheinterestsgroupsboundtotheirowninterests,reduceorevenabandonthehightransparencyofaccountinginformation,thusaffectingtheaccountingconstructionofacleanandhonestadministration,thecorruptionphenomenonasonefalls,cannotbeeradicated,evenseverelythedevelopmenttrendof.Chinaisinurgentneedofmoredetailedandclearaccountingstandards,morehighfrequencytoprovideaccurateaccountinginformation,tostrengthenthepartyconstructionandsupervision.KEYWORDSAccountingtransparency;Accountingintegrity;Accountinginformationdisclosure;Accountingsupervision;Accountingsystem目录摘要....................................................................................................................................................1ABSTRACT一、绪论..........................................................................................................................................4（一）、研究背景目意义.......................................................................................................4（二）、国内外设研究现状...................................................................................................5二、会计透明度与廉政建设概述.（一）、会计透明度的理论认识（二）、廉政建设责任划分（三）、会计职业道德的重要性........................................................................................11（四）、会计透明度的实现...........