会计诚信建设研究

XCLW52981  会计诚信建设研究  (字数：13575)

中文摘要

在经济全球化背景下，会计舞弊造假越来越严重，成为会计信息需求者的一大心病，我国会计诚信建设的现状令人担忧。正文首先概括了诚信以及会计诚信的相关概念，以及会计诚信的基本理论和会计诚信在会计理论体系中的地位。其次，重点介绍国内外会计诚信建设的现状并对其产生的原由进行深入分析。对会计诚信建设构建不完善的危害进行全面的研究。接着，基于上述几个板块的分析研究，举出一个最新最典型的例子金亚科技造假,验证了上面部分研究内容的正确性。并运用方法对该案例思考研讨，利用舞弊风险因子理论，从道德品质、动机、机会、暴露可能性，发现惩罚五个角度找出了公司的会计失信的原因。最后，由上几大部分综合做一个最后的总结，并且正式罗列出解决会计诚信建设问题的有效措施：1，强化会计职业道德；2，加强企业内部监督；3，健全会计诚信法律法规；4，加强司法和行政监管力度。希望全社会能够践行诚实守信原则，会计诚信建设越来越完善。

关键词：会计诚信； 会计诚信建设； 会计职业道德； 法治

abstract

Under the background of economic globalization, accounting fraud and fraud is becoming more and more serious, which has become a major concern for the demanders of accounting information. The text first summarizes the concept of credit and accounting credit, the basic theory of accounting credit and the position of accounting credit in the system of accounting theory. Secondly, the paper mainly introduces the current situation of the construction of accounting integrity at home and abroad and makes a thorough analysis of its causes. The harm of imperfect construction of accounting integrity is studied comprehensively. Then, based on the above several plate analysis and research, cited a latest most typical example of jinya technology fraud, verified the correctness of the above part of the research content. And using methods to study the case, using the fraud risk factor theory, from the moral character, motivation, opportunity, exposure possibility, found the punishment five angles to find out the reason of the company's accounting breach of trust. Finally, by the last few parts of a comprehensive summary, and formally listed out to solve the problem of accounting integrity construction of effective measures: 1, strengthen the professional ethics of accounting; 2. Strengthen internal supervision; 3. Improve laws and regulations on accounting integrity; 4. Strengthen judicial and administrative supervision. Hope the whole society can practice the principle of honesty and trustworthiness, accounting integrity construction more and more perfect.

Key words: accounting integrity; Accounting integrity construction; Accounting professional ethics; The rule of law

目录

1. 前言1

1.1 研究背景及意义1

1.1.1 研究的背景1

1.1.2 研究意义1

1.2 国内外研究成果1

1.2.1 国外研究成果1

1.2.2 国内研究成果2

1.3 研究思路和方法2

1.3.1 研究的思路3

1.3.2 研究的方法3

1.4 研究的重点、创新点及不足之处3

2. 会计诚信概念及相关理论3

2.1 诚信的含义3

2.2 会计诚信的含义4

2.3 会计诚信基本理论4

2.3.1 委托-代理理论4

2.3.2 博弈论4

2.4 会计诚信在会计理论体系中的地位5

3. 金亚科技财务造假案例分析5

3.1 金亚科技公司介绍5

3.2 事件经过及处理结果5

3.3 用舞弊风险因子理论对案例进行分析6

4. 我国会计诚信建设的问题7

4.1 会计信息失真普遍7

4.2 会计行业缺乏信心8

4.3 会计人员缺乏职业道德8

5. 会计诚信建设现状的形成原因8

5.1 利益趋使8

5.2 会计法律制度不完善9

5.3 会计人员素质不高9

6. 加强会计诚信建设的几点措施9

6.1 强化会计职业道德9

6.2 健全会计诚信法律法规10

6.3 加强司法和行政监管力度10

7. 总结10

参考文献12