本文關(guān)鍵詞：我國會計誠信體系構(gòu)建研究　出處：《延邊大學》2015年碩士論文　論文類型：學位論文

  更多相關(guān)文章： 會計誠信 會計誠信體系 誠信評價

【摘要】：隨著社會主義市場經(jīng)濟深入發(fā)展,使得會計工作在整個社會經(jīng)濟運轉(zhuǎn)體系中的地位也越來越重要。它不單是是企業(yè)實行有效監(jiān)督和管理的重要方式,也是企業(yè)良好發(fā)展的必要保證。就會計誠信而言,是人們對會計工作的基本要求,只有在保證了會計誠信的基礎(chǔ)上,會計工作才能發(fā)揮出應有的功能及其作用。然而近年會計誠信缺失的現(xiàn)象缺屢禁不止,給很多企業(yè)帶來了巨大損失不說,也威脅著社會主義經(jīng)濟的正常運行。因此,加快建設(shè)一套適合我國國情的會計誠信體系,解決會計行業(yè)的誠信缺失問題,已經(jīng)引起了我國會計界的共鳴。我國會計誠信體系的建立是一個多方參與的系統(tǒng)工程,必須發(fā)揮好政府、企業(yè)和信用評級機構(gòu)的積極作用。本文將我國會計誠信體系的構(gòu)建看成一個整體,將政府、企業(yè)、個人和信用評級機構(gòu)當成整體中的能動個體。從會計誠信體系構(gòu)建的相關(guān)主體出發(fā)將存在的問題分為社會誠信環(huán)境問題、企業(yè)內(nèi)部問題、評級機構(gòu)問題和誠信相關(guān)法律法規(guī)問題四個大的部分。在會計誠信體系具體構(gòu)建時一方面要對評級機構(gòu)整個的信用評價過程進行嚴格管理,科學的制定評價指標,嚴密規(guī)范評級流程,加強后續(xù)管理工作；另一方面也要注重會計誠信相關(guān)法律法規(guī)的制度保障,完善立法,嚴格執(zhí)法,使企業(yè)和個人等信用主體的信用信息公開化、透明化,以國家強制力對會計誠信體系的建設(shè)提供保證；同時,要注重對企業(yè)和個人進行積極引導,加強會計誠信教育,提高信用主體的誠信意識,對誠信主體和失信主體給予不同的管理措施,最終在全社會營造一種“誠信多助,失信寡助,無信不助”的良好氛圍,爭取早日建立起符合我國國情的會計誠信體系。
[Abstract]:With the further development of socialist market economy, accounting is becoming more and more important in the whole social and economic operation system. It is not only an important way for enterprises to carry out effective supervision and management. It is also a necessary guarantee for the good development of enterprises. In terms of accounting integrity, it is the basic requirement of accounting work, only on the basis of ensuring accounting integrity. The accounting work can play its due function and function. However, the lack of accounting integrity in recent years has brought huge losses to many enterprises. It also threatens the normal operation of the socialist economy. Therefore, accelerate the construction of a set of accounting integrity system suitable for the national conditions of our country, to solve the problem of lack of integrity in the accounting industry. The establishment of accounting integrity system in China is a multi-party system engineering, it must play a good role in the government. The positive role of enterprises and credit rating agencies. This paper regards the construction of accounting integrity system as a whole, the government, enterprises. Individuals and credit rating agencies as a whole as a dynamic individual. From the accounting integrity system construction of the main body will be the existence of problems into social integrity environment problems, internal problems of enterprises. The problems of rating agencies and laws and regulations related to integrity are four parts. On the one hand, the credit evaluation process of rating agencies should be strictly managed when the accounting integrity system is built. Scientific formulation of evaluation indicators, strict standardization of the rating process, and strengthen the follow-up management; On the other hand, we should also pay attention to the system protection of accounting integrity related laws and regulations, perfect legislation, strictly enforce the law, make the credit information of enterprises and individuals and other credit subjects open and transparent. To guarantee the construction of accounting credit system by national coercive force; At the same time, we should pay attention to the positive guidance to enterprises and individuals, strengthen the accounting honesty education, improve the credit subject's credit consciousness, and give different management measures to the credit main body and the dishonest subject. Finally, a good atmosphere of "good faith and more help, less credit, no trust and no help" is created in the whole society, in order to set up an accounting credit system in accordance with the national conditions of our country as soon as possible.
【學位授予單位】：延邊大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F233

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相關(guān)期刊論文 前1條

1 鄭金煉;;和諧社會視角下的我國會計誠信體系建設(shè)[J];現(xiàn)代商業(yè);2009年17期

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本文編號：1363995