摘要(江西财经大学)

2022-04-21 17:48:13 文档大全网 [ 字体：小中大 ] [ 阅读： ]

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江西财经大学,摘要

摘要

会计信息作为重要的社会资源，在社会经济生活中占据越来越重要的地位。它不仅影响着会计信息使用者的利益，而且影响着整个社会的经济秩序。然而，近年来，国内外资本市场会计丑闻迭起，“会计信息失真”、“会计假账泛滥”、“会计诚信危机” 等字眼充斥着报纸和杂志。会计诚信是会计的立身之本，会计诚信缺失不仅给企业，而且给整个社会带来很大的危害。因此，如何解决会计人员诚信品质的问题己经成为会计界乃至整个社会目前亟待解决的重大问题。

会计从业人员的诚信品质优劣，是建立良好会计诚信体系的根本,直接影响会计职能的发挥，影响信息使用者的决策，从而影响整个社会的经济、政治和道德。本文从当前我国会计诚信缺失现状入手，阐述会计人员诚信品质的含义及其在现代社会中的重要角色，强调了会计人员诚信品质缺失的危害，并深入剖析了造成会计人员诚信品质缺失的原因，最终提出提高我国会计人员诚信品质水平的措施。旨在通过对会计人员品质相关问题的探究，寻求提高会计人员诚信品质的有效途径，进而建立良好的会计诚信体系，使整个社会在一个良好的诚信环境中持续快速健康发展。

【关键词】会计人员诚信品质诚信建设诚信教育诚信监督

Abstract

As an important community resource, accounting Information is occupying an increasingly important position in social and economic life .It not only affects the interests of users of accounting information, but also affects the overall social economic order. However, in recent years, accounting scandals repeatedly appeared in domestic and international capital markets, "Accounting Information distortion", "Artificial Accounting flooding", "accounting credit crisis" and other words fill up newspapers and magazines. Accounting integrity is the foundation for the accounting , losing accounting Honesty is not only to the enterprise, but also the entire society a great harm. Therefore, how to solve the credibility problem of quality of accounting personnel has become a major problem to be solved of the accounting profession and society at the present.

Advantages and disadvantages of the integrity of the quality of accounting practitioners, is a foundation to establish a good accounting integrity system. Directly affect the exertion of accounting functions and affect the decision-making of the information user's, thus affecting the overall economic, politics, and moral. This article starts from the current status quo of China's lack of accounting integrity, states the meaning and the important role in modern society of accounting personnel’s quality and integrity , emphasizes the harm of defection of accountant quality integrity, and analyzes deeply reasons caused by lack of accounting personnel credit quality. Eventually this article is proposed to increase the quality level of integrity of accounting personnel measures. Designed by the quality of accounting personnel issues related to exploration, seeking to improve the quality of the accounting officer effective way to integrity, honesty and

building up a good accounting system so that the whole community in a good environment in the sustained, rapid and healthy development.

[Key words] Accountants; Credit Quality; Integrity Building; Credit Education;

Integrity Monitoring