我国会计诚信缺失的原因及对策

我国会计诚信缺失的原因及对策(论文6300字)
摘要
会计诚信，是社会经济关系发展到一定阶段的产物，是传统“诚信”理念的发展与延伸，它是指在遵守会计法律制度，不违背客观经济事实的基础上的会计行为。就具体而言，会计诚信要求会计人员要以诚待人，做老实人，说老实话，办老实事，会计工作要实事求是，不弄虚作假数据要真实，计算要正确；对会计行业而言，诚信不仅是对社会应承担的责任和义务，也是其生存与发展之本。  
关键词：会计诚信  缺失诚信  解决对策
The reasons and Countermeasures of the lack of accounting integrity in China
Abstract
Accounting honesty and credit is the product of the development of social economic relations to a certain stage. It is the development and extension of the traditional "honesty" concept. It refers to the accounting behavior based on the fact that the accounting law system is not contrary to the objective facts. It specifically, accounting integrity requirements accounting personnel to treat people with sincerity, to be an honest person, said the truth, do things honestly, accounting to seeking truth from facts, not fraud data to be true, the calculations to be correct; for the accounting profession, honesty is not only of society should bear the responsibilities and obligations, but also its survival and development.
Key words: honesty, integrity, honesty, integrity, honesty, integrity, honesty, credit
目录
一、前言…………………………………………………3
(一)会计诚信的概念及内涵…………………………3
(二)会计诚信的重要性………………………………3
(三)会计诚信缺失的原因及表现……………………4
二、会计诚信缺失的原因及分析…………………………4
(一)信息不对称为会计诚信缺失提供了空间………4
(二)利益的驱使和独立性的缺失……………………5
(三)相关法律制度不健全，惩罚力度不够…………5
(四)会计管理制度的缺陷……………………………6
(五)道德环境的恶化…………………………………6
三、强化会计诚信的措施…………………………………6
  (一)增强会计从业人员自律性和独立性………………6
  (二)完善会计相关法律制度，加大执法力度…………6
  (三)改善企业管理………………………………………8
  (四)强化会计诚信教育，净化会计从业环境…………8
  (五)加大教育和培训力度，强化会计主体和人员职业
道德素质……………………………………………………8
    (六)加大社会审计监督和政府监督的作用……………8
四、结束语…………………………………………………9