会计诚信及其治理途径

会计诚信及其治理途径(含选题审批表,任务书,开题报告,毕业论文15000字)
摘  要：会计诚信在一个企业的经营管理中占据重要的地位。本文首先以会计理论上的分析指出会计诚信缺失有哪些具体的体现一遍对会计缺失的认识。然后有社会实例广夏造假案分析会计诚信缺失在其公司存在的问题。指出会计诚信缺失的原因：信息不对称是导致是导致会计诚信缺失的前提、 公司治理制度不健全、财务人员素质欠佳、利益驱动是内在主要原因、管理不严、打击不力是重要原因。然后针对这种状况提出一点对策：加完善公司治理结构，建议内部控制体系、加强会计诚信教育、强化法制建设和政府监督、强化注会审计监督，重塑社会信用、对失信者加大法律惩罚力度。
关键词：会计诚信；理论；缺失；对策

Accounting Honesty And Its Governance
Abstract：Accounting integrity in the management of an enterprise management occupy an important position. This article first to the accounting theory the analysis pointed out the lack of accounting credibility is what are the specific embodiment of accounting for missing knowledge again. Then there are social examples through the fraud case the lack of accounting integrity in the problems of the company. Pointed out that the reasons for the lack of accounting credibility: information asymmetry is the result in the loss of accounting integrity is the premise, the corporate governance system is not perfect, the quality of financial staff is poor, interest drive is the inner reason, management is lax, attack strength is one of the most important reasons. Then in view of this situation put forward some countermeasures: to perfect the corporate governance structure, proposed internal control system, to strengthen the accounting sincerity education, strengthening the construction of legal system and government supervision, improve the social environment, construct social credit system, the credibility of increase of legal punishment.
Key words: Accounting Credit; Theory; Flaw; Countermeasure

目    录
  摘要…………………………………………………………………………………… 1
  关键词………………………………………………………………………………… 1
一、绪论……………………………………………………………………………… 1
（一）研究特点和及其意义……………………………………………………… 2
  （二）国内外研究现状…………………………………………………………… 2
     1.国内会计诚信缺失现状缺失扫描………………………………………… 2
     2.全球面临会计诚信的现状………………………………………………… 3
二、会计诚信定义和表现…………………………………………………………… 4
   （一）会计诚信的定义………………………………………………………… 4
   （二）会计诚信缺失的表现形式……………………………………………… 5
      1.原始凭证失真……………………………………………………………… 5
2.记账凭证失真……………………………………………………………… 6
3.财务报表虚假……………………………………………………………… 6
三、会计诚信缺失的危害…………………………………………………………… 7
 （一）危害市场经济秩序……………………………………………………… 7
 （二）危害投资者利益………………………………………………………… 8
 （三）危害自身利益…………………………………………………………… 8
 （四）危害国家利益…………………………………………………………… 8
四、会计诚信缺失的原因…………………………………………………………… 9
（一）信息不对称是导致是导致会计诚信缺失的前提……………………… 9  
(二) 公司治理制度不健全…………………………………………………… 9
（三）财务人员素质欠佳………………………………………………………10
（四）利益驱动是内在主要原因………………………………………………10
（五）管理不严、打击不力是重要原因………………………………………10
    五、治理会计诚信缺失的对策………………………………………………………11
       （一）加完善公司治理结构，建议内部控制体系……………………………11
    （二）加强会计诚信教育………………………………………………………11
（三）强化法制建设和政府监督………………………………………………12
（四）强化注册会计师审计监督作用…………………………………………12
（五）对失信者加大法律惩罚力度……………………………………………13
五、结束语……………………………………………………………………………13
六、参考文献…………………………………………………………………………14
七、致谢………………………………………………………………………………15