會計(jì)誠信問題的思考外文文獻(xiàn)-wenkub.com

　 　

【正文】 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。other professionalissuing falseit is inevitablesocial auditthe state auditgovernment regulationregulatory focusare the main factors leading tois the main reasongeneration. supervisionrelations accounting information canwill appearfor individuals,integrity.of the entire marketaveragewill increase.revenue exceeds thelow cost,nonunits because of the good benefitsbusiness。canseekofficials canand seniorthe beneficiaryaccounting fraudonly by adopting thein order to survive orfor more profit.minorityeconomic systemwraparound rise to basically haveof the reasonsis thethe good faithinterests of others and the society,at the same timeto emphasize the inherentplays a more and more important role.developmentButquality,enterprises,developthe enterprise can makedisclosureexchangesdamaged,In the economic life,inis thethe accounting integritygood faith is not only the accountingIn theincrease inmarket share,also can makecertified public accountant,forced tothe credit crisis,benefit.strongFor example,benefit,related with theis the lifeline of accounting work,the accounting of the pany. Under the condition of market economy,of accounting integritythe integrity of the building,honest and trustworthy.survival andcan run effectivelyaccountingproblems, accounting integrity problemthe accounting integrity,the work of to doand strengthenin our country39。doand indepth understandingmoralthe important contenttheOnly theweaccounting integrity Hospitality invoices should be acpanied by a single official reception Cheng Pi , the original menu。Consideration of accounting credit problems Accounting integrity is the objective requirements of economic and social development, harmonious society is an important part. However, recent accounting fraud incident occurred, has severely affected the normal economic order of society and the accounting profession in the heart of the credibility of the accounting integrity and lack of a social and economic life of a prominent issue. Credibility is the foundation of the accounting, accounting for the integrity of this problem, a lack of accounting integrity hazards, causes, and the lack of accounting integrity are discussed countermeasures to maintain and improve the level of accounting credit of this do not do false accounts. Accounting is the integrity of the industry. Ultimately the nature of accounting is a word: true, the decline of accounting is a single word: false! If the accounting loss of integrity, fraud, fraud, fraud, the accounting will follow the basis of the existence of failure, the accounting industry39。會計(jì)人員要加強(qiáng)自身道德修養(yǎng)，做到自重、自律、自強(qiáng)，不為權(quán)勢所迫，不為金錢所動，做誠信的會計(jì)人，決不做假賬。任何單位或者個人不得以任何方式授意、指使、強(qiáng)令會計(jì)機(jī)構(gòu)、會計(jì)人員偽造、變造會計(jì)憑證、會計(jì)賬簿和其他會計(jì)資料，提供虛假財(cái)務(wù)會計(jì)報告。（4）正確性審核：審查該憑證的摘要和數(shù)字是否填寫清楚、正確，數(shù)量、單價、金額計(jì)算是否正確，金額大小寫是否相符等。在審核時應(yīng)把握以下幾點(diǎn)：（1）真實(shí)性審核：審核該憑證是否反映了經(jīng)濟(jì)業(yè)務(wù)的本來面目，有無偽造、虛開行為，對于基建投資的發(fā)票要附有合同、預(yù)（決）算、負(fù)責(zé)人審批意見書、監(jiān)理簽發(fā)的支付書等；房屋工程維修要使用建筑安裝業(yè)專用發(fā)票并附有合同（協(xié)議）、預(yù)（決）算、驗(yàn)收報告等；車輛維修發(fā)票要附有《車輛維修呈批單》、維修清單；招待費(fèi)發(fā)票要附有《公務(wù)接待呈批單》、原始菜單；辦公用品發(fā)票要附有明細(xì)單并加蓋印章；凡屬政府采購項(xiàng)目一律附政府采購合同、驗(yàn)收結(jié)算書等。 四、結(jié)語 會計(jì)誠信缺失及其所造成的后果是十分嚴(yán)重的，使會計(jì)行業(yè)本身深受其害，危害會計(jì)工作的組織體系和工作規(guī)范體系，使內(nèi)控系統(tǒng)秩序失控，會計(jì)秩序混亂，滋生腐敗和犯罪。 提高會計(jì)人員業(yè)務(wù)素質(zhì)，使會計(jì)信息在質(zhì)量上無技術(shù)性差錯。 會計(jì)監(jiān)督體系包括內(nèi)部會計(jì)監(jiān)督體系、社會監(jiān)督體系、政府監(jiān)督體系三個層次。二是加快出臺新的具體的會計(jì)準(zhǔn)則，針對我國特別是上市公司容易出現(xiàn)問題的準(zhǔn)則加以規(guī)范。具體可以采取以下措施：（一）完善法律法規(guī)建設(shè)，建立懲處機(jī)制。”很少追究單位負(fù)責(zé)人及會計(jì)人員的責(zé)任。其次,會計(jì)人員大都受制于人,會計(jì)工作缺乏獨(dú)立性也是造成會計(jì)信息誠信度不高的主要原因。致使會計(jì)造假行為不可避免。（二）監(jiān)督約束體制的不健全和不到位是會計(jì)失信的主要原因 督體系不健全、監(jiān)督機(jī)制不完善是導(dǎo)致會計(jì)誠信缺失的主要因素。兩者的差距越大，社會平均的誠信水平也越低，整個市場的誠信水平的下降必然導(dǎo)致會計(jì)誠信水平的下降。二、會計(jì)誠信出現(xiàn)缺失的原因 在現(xiàn)實(shí)中，會計(jì)誠信缺失的原因有很多，概括起來主要有以下幾點(diǎn)：（一）利益的驅(qū)動是會計(jì)失信的根本原因 市場經(jīng)濟(jì)制度的基本原則就是優(yōu)勝劣汰，最終加劇貧富懸殊，少數(shù)人獲得較大利潤而使多數(shù)人走進(jìn)困境。放眼望去那些成功的企業(yè),無不是把誠信作為必備的品質(zhì)之一,以誠信為本而發(fā)展壯大的。在市場經(jīng)濟(jì)越來越發(fā)達(dá)的情況下,誠信既是會計(jì)行業(yè)生存的重要前提,也