文档介绍：Document serial number【LGGKGB-LGG98YT-LGGT8CB-LGUT-LGG08】
会计专业毕业论文范本
目录
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我国会计诚信制度建设研究
摘要：近年来，随着我国社会主义经济建设的发展，因会计诚信缺失导致的会计造假案例却源源不断地发生。从银广夏、琼民源到近年的绿大地、万福生科丑闻，会计诚信制度的建设越来越迫切。会计诚信的缺失危害着社会经济秩序的建立，损害企业长远利益、投资者利益，不利于会计人员的自身发展，更影响着社会稳定性和我国的国际形象。本文从会计诚信的定义入手，掌握会计诚信缺失的表现形式和上述危害之后，深入探讨会计诚信缺失的原因，即社会道德环境恶化、法律机制不健全、公司治理结构缺陷、会计人员综合素质差、会计自身特点的限制，并针对上述原因提出相应对策：建立诚信社会道德环境、健全法律机制、规范公司治理结构、提高会计人员综合素质、健全会计准则体系。最后通过“绿大地”的会计造假实例，分析现实情况下企业的会计造假原因并提出解决方案。
关键词：会计诚信 危害 原因 对策
Abstract: In recent years, with the development of China’s socialist economic construction, accounting fraud case because of lack of credibility has led to a steady stream of accounting occur. From the scandal of Yinguangxia, Qiongminyuan to the green earth and Wanfu biotechnology, the construction of accounting integrity system is more urgent. Lack of accounting integrity, endanger the establishment of a social and economic order, damage the long-term interests of the company, the interests of investors, and is not conducive to the development of accounting staff itself, but also affect social stability and international image of our country. In this paper, starting from the definition of accounting integrity, after mastering honesty accounting
forms and the hazard, discuss in depth about the reason of the lack of credibility of accounting, which are deterioration of the social and moral environment, legal mechanism is not perfect, corporate governance structure defects, poor overall quality of accounting, accounting limit its own characteristics, and propose countermeasures for the above reasons: Establish social and moral integrity of the environment, improve the legal mechanisms, regulate the corporate governance structure, improve the overall quality of accounting personnel, improve accounting standards system. Finally, through the “green ea