會(huì)計(jì)誠信問題的思考外文文獻(xiàn)-資料下載頁

　　

【正文】 lower,downthe level of integrityof the entire marketwill inevitably lead to a decline inthe level ofaccountingintegrity.To the enterprise,it is the purpose ofprofit,for individuals,their aim is tor ealize the value of the.Driven by the interests,the key momentwill appeartheproblemof honesty accounting information canachieve winwin,it is theseplex interestrelationsconstitute the inner motivation offalse accountinginformationgeneration. supervisionsystem is not perfectanddoes not reach the designated positionis the main reasonof the accounting dishonesty Supervisionsystem is not perfect,imperfect supervision mechanismare the main factors leading tothe loss of accounting integrity.From theexternal supervision,regulatory focusnottransferwith the deepening of the market,government regulationis insufficient,the angleis not correct,the state auditpower shortage,supervise the implementationis not in place。social auditsystem is not perfect,lack of mechanism offair petition,it is inevitablefor the identified problemsthe easy way,evenissuing falseauditreports。other professionalsupervision andcoordination,So accountants must remember their duties, not to or partial loss of the principle of individual selfinterest, we should always remember Comrade ZhuRongji warned, do not do accounting fraud. In preparing the financial accounting report should be to verify and correct the figures for the accounting books, never to estimates, the number of reported planned, much less fraud, tampering and counterfeiting accounting data, to carefully check the accounts truly, account card match , consistent accounts and the accounts in line and consistent accounts table to ensure true and reliable financial reports. Accounting staff to strengthen their own morality, so that selfrespect, selfdiscipline, selfimprovement, not forced by power, not money by moving, doing the accounting integrity who do not cook the books. Third, according to law, increase the punishment of those accounting fraud. The purpose of accounting fraud, is occupied stateowned assets, transfer of state funds, tax evasion, state taxes, obtaining credit and social funds, the accounting fraud to the state, investors and creditors to cause significant economic losses, has shaken the credibility of economic and social basis disrupted the normal order of market economy. Therefore should increase penalties for counterfeiters, improve cost accounting fraud, the administrative sanctions, administrative penalties, fines and civil damages the economy together, the responsibility to make false flats leading directly responsible obtained by fraud benefits significantly lower than the fine, pensation。 for those who lack professional ethics or professional ethics are not high, deviation of values, actively or passively involved in counterfeiting, resulting in serious distortion of accounting information, can not accurately reflect the unit39。s financial position, results of operations and cash flow accounting personnel, it should be clear from the accounting team, allowed to pay the bankrupt, the infamous cost。 the same time, honest and lawabiding units and high moral character, not afraid of pressure, do not do the accounting officer to give false accounts recognition and reward. In short, the accounting information is true, plete measure of quality of accounting standards, do cook the books is the integrity of the accounting is accounting work life, the most basic of every accounting staff of professional ethics and code of conduct, but also to do good starting point for accounting, accounting officers should bear in mind the do cook the books, to practice virtue, accounting law, rule, Benedict did really account for do cook the books to bee the conscious action of the general accounting an organization.9