论会计诚信毕业设计_计算机程序设计_计算机设计辅导_计算机设计代做_java_安卓_小程序_springboot

摘要

进入二十一世纪以来，中国的改革与发展正在快速向前推进。会计工作已成为市场经济活动不可或缺的一个组成部分。会计信息是国家宏观经济管理部门、企业和投资者进行决策的依据。会计信息的真实可靠是建立和完善社会主义市场经济体制的根本保证。作为社会信用体系重要组成部分的会计，其中一个基本职能就是为经济发展提供真实可靠的会计信息。会计诚信缺失导致的会计信息失真已直接或间接地给消费者、投资者、债权人甚至国家带来了无法估量的损失。会计诚信危机已不仅仅是一个道德问题或经济问题，它已成为一国政府必须面对的现实的政治问题。在前人研究的基础上，本文归纳了会计诚信的涵义，指出会计诚信是社会经济关系发展到一定时期的产物，是传统的“诚信”理念的发展和延伸，会计诚信的内涵丰富；阐明了会计诚信的重要性及意义，会计诚信是市场经济正常运行的基础，也是市场经济条件下的会计之本；从多个角度分析了会计诚信缺失的危害，诚信缺失会破坏市场经济秩序、加大金融风险、危害会计人员利益、导致税收与国有资产的大量损失等；进而从股东结构不合理与会计自身缺陷两个大方面分别分析了导致会计诚信缺失的原因；并且针对上述原因提出了多条标本兼治的建设会计诚信措施。

关键词：会计诚信；诚信缺失；对策

Abstract

Enter since twenty-first Century, Chinese reform and development is fast forward. Accounting has become the market economic activity is an integral part. Accounting information is the national macroscopic economic management departments, enterprises and investors to make decisions on the basis of. The true and reliable accounting information is built and perfect system of socialist market economy is the fundamental guarantee. Social credit system as an important part of accounting, one of them is the basic function for economic development to provide true and reliable accounting information. The lack of accounting credibility leads to the distortion of accounting information directly or indirectly to consumers, investors, creditors and even countries has brought incalculable loss. Accounting credit crisis is not only a moral or economic problems, it has become a government must face the reality of political issues. On the basis of previous studies, this paper summarizes the accounting integrity of the meaning, pointed out that the accounting integrity is a social economic development to a certain period, is the traditional” integrity ” of the concept development and extension, the accounting integrity of the rich connotation of accounting integrity; expounds the importance and significance of the accounting integrity, the normal operation of the market economy. Basis under the condition of market economy, also is the accounting of this; from the multiple perspectives analysis of accounting honesty harm, loss of integrity will destroy the market economy order, increase financial risk, hazard, accounting personnel benefits caused by taxation and state-owned assets loss; and from the shareholder structure is not reasonable and the accounting deficiencies two aspects respectively analyzes the cause of the causes of loss of accounting integrity; and for these reasons put forward a number of temporary construction of accounting integrity measures.

Key words: the lack of accounting；credibility；Countermeasures

摘要……………………………………………………… 1

Abstract………………………………………………….. 1

1 绪论……………………………………………………. 4

1．1 选题的目的意义……………………………………… 4

2 会计诚信的涵义及建设会计诚信的意义…………………………. 7

2.1会计诚信的涵义………………………………………. 7

2.1.1诚信的含义……………………………………… 7

2.1.2 会计诚信的概念…………………………………. 7

2.2建设会计诚信的意义…………………………………… 8

2.2.1 会计诚信建设的理论意义………………………….. 8

2.2.2 会计诚信建设的实践意义………………………….. 8