會計誠信問題的思考外文文獻-文庫吧資料

　　

【正文】 e. In a market economy,reasonfindfacingand a series ofand to understand thewhatthe accounting integrityour top priority inthe accounting integrity of theanalysis of the problemsthe current situationaccounting honesty. However,in any caseof accounting integrity,must understandand embodiment.occupationbut also the integrity ofbetween enterprises,foundationconstitutesaccountingin international exchange and cooperation.obtainis an important basic conditionsin the first place,s approval of the original documents are not plete should be returned. the correctness of review: review of a summary of the evidence and whether the figures that date, correct, quantity, unit price, the amount of calculation is correct, the amount of the patibility of such case. Payment processing business, must be strictly in accordance with the Interim Regulations on cash management regulations, the rightbank transfers within the unit of account be transferred to fill in the invoice, the nontransferred to other accounts or personal accounts. Accounting personnel perform their duties independent of individual equality, accounting duties are subject to the Accounting Law to protect the inviolability of. Accounting Law and Article V provides: accounting and accounting officer pursuant to the provisions of this Law, accounting, supervision of accounting. No unit or individual shall not in any way incite, instigate or forcibly order accounting, accounting personnel to forge or alter accounting vouchers, accounting books and other accounting information, false financial accounting reports. unit or individual shall not perform duties according to law, and resist acts violating this Law retaliate against the accounting personnel. In the accounting work, office supplies invoices with details to be single and seal。 vehicle repair invoices to be acpanied by vehicle maintenance Chengpi single maintenance list。s vitality along with it the end. Therefore, do not do cook the books, should be the integrity of the accounting, accounting practitioners should be our motto.　　　First, strictly original documents and approval from the source to prevent false accounts Original certificate is to obtain economic and business occurs documentary evidence to prove that the only legitimate transactions occurring evidence. As in the practical work of the three no invoice more (no date, no economic content, not managers), some white striped collar, according to, some false invoice, so should accountants financial laws, regulations and systems based on , carefully examine the original documents. In the audit should be the following points: (1) the authenticity of audit: an audit of the evidence whether it reflects the real face of the economic business, with or without fake, and fake acts of invoices for investment in infrastructure should be acpanied by the contract, pre (summary) operator, responsible for approval submissions, payment of books issued by the Commissioner。　　總之，會計信息的真實、完整是衡量會計工作質量的標準，“不做假賬”是會計誠信之本，是會計工作的生命，是每個會計人員最基本的職業道德和行為準則，也是做好會計工作的起點，會計人員應牢記“不做假賬”，要執業以德，核算依法，遵循規則，篤做真賬，讓“不做假賬”成為廣大會計人員的自覺行動。（三）依法辦事，加大對會計造假者的處罰力度　　會計造假的目的，是侵占國有資產、轉移國家資金、偷逃國家稅收、騙取貸款和社會資金等，會計造假給國家、投資者、債權人造成重大經濟損失，動搖了經濟社會的信用基礎，擾亂了市場經濟發展的正常秩序。在編制財務會計報告時，應以核對無誤的會計賬簿數字為依據，決不能以估計數、計劃數填報，更不能弄虛作假，篡改和偽造會計數據，要認真核對有關賬目，切實做到賬證相符、賬賬相符、賬實相符和賬表相符，保證財務會計報告真實可靠。任何單位或者個人不得對依法履行職責、抵制違反本法規定行為的會計人員實行打擊報復。《會計法》第五條規定：“會計機構、會計人員依據本法規定進行會計核算，實行會計監督。辦理支付業務時，一定要嚴格按照《現金管理暫行條例》規定辦理，凡屬銀行轉賬范圍內的一律轉入填制發票單位賬戶上，嚴禁轉入其他賬戶或個人賬戶。（3）完整性審核：主要審查該憑證的手續是否完備，應填項目是否填全，是否有稅務或財政監制章，有關經辦人員是否簽章，領導是否批準等，對不完整的原始憑證應予以退回。對缺乏真實性的憑證要進一步查明，確屬虛假的，要拒絕辦理。由于在實際工作中“三無”發票較多（無日期、無經濟內容、無經辦人），有的是白條領據，有的是虛假發票，所以，會計人員要以財經法律、法規、制度等為依據，對原始憑證進行認真審核。因此，要加強會計誠信僅靠會計自身是做不到的，這是一項艱巨的、復雜的、長期的系統工程，不是朝夕就能完成的。良好的會計環境應包括：健全的法律、法規及規章制度等，其中以企業會計制度最重要，明確會計人員只能做什么、怎