论企业会计诚信建设

摘要：自改革开放以来，企业会计随着社会主义市场经济的不断发展，显得越来越重要。任何一家企业，都离不开会计工作。企业相关决策都离不开会计信息的完整与正确，同时，企业各利益相关方的相关决策也有赖于企业提供的真实、准确、完整的会计信息。可以说，会计已经成为了企业管理的基础。但是，在不够健全的法律制度和不够完善的市场经济规则下，加之监管不到位，会计诚信缺失仍是社会比较普遍的不良现象，会计造假、会计信息失真仍屡见不鲜。诚信是我们每一个人的基本道德，对于企业而言，诚信更应当具有不可动摇的地位。但是，当企业面临众多利益的诱惑时，会计诚信的行为就不一定是企业的自觉行为了。本文在分析企业会计诚信缺失、原因的基础上，提出了加强企业会计诚信建设的若干对策。57269

毕业论文关键词：企业；会计诚信；诚信建设；措施

Construction of enterprise accounting integrity

Abstract：since reform and opening-up,enterprise accounting is playing an increasingly important part with the continuous development of the socialist market economy. Enterprise related decisions can not be separated from the integrity and correctness of accounting information . Meanwhile, the related decision of the stakeholders of the enterprise depends on the real and complete accounting information. In a manner of speaking ,accounting has become the foundation of enterprise management. However,in the imperfect legal system and imperfect market economy rules, the enterprise accounting caused the integrity crisis. Accounting fraud, accounting information distortion is a common occurrence. Integrity is our basic moral inpidual,for the enterprise, integrity should have an unshakable position. However,when enterprises are faced with the temptation of many interests, the accounting integrity of the behavior is not necessarily the conscious behavior of enterprises .Based on the analysis of the lack of accounting integrity, this paper puts forward some countermeasures to strengthen the construction of accounting integrity.

Key words: enterprise;accounting integrity; integrity construction; measures

一、引言 1

（一）问题的提出 1

（二）研究的意义 1

1、有利于提高企业会计人员从业素质 1

2、有利于完善市场经济体制和机制 1

3、有利于构建社会主义和谐社会 1

二、诚信的概述 3

（一）广义诚信概述 3

（二）会计诚信概述 4

三、企业诚信缺失的现状和原因 5

（一）企业诚信缺失的现状 5

（二）企业诚信缺失的原因 6

1、利益驱动 7

2、监控缺失 7

3、信息不对称 7

4、大环境诚信缺失 8

四、企业会计诚信建设的措施 9

（一）加大企业诚信宣传力度 9

（二）提升企业会计人员职业道德 9

（三）建立并健全企业会计相关法律法规 9

（四）加大违信成本，强化问责制度论企业会计诚信建设:http://www.youerw.com/kuaiji/lunwen_61944.html