1、 I 会计诚信与会计诚信缺失会计诚信与会计诚信缺失 摘 要 近年来，国内外一些大公司会计造假丑闻频频曝光，全球会计行业正面临着前 所未有的诚信危机。提供诚信、可靠的会计信息成为我们研究的焦点。从会计诚信 所包含的内容、当前会计行业诚信缺失现象、造成会计信息失真的原因分析及挽救 途径进行探索， 以期推进当前会计诚信和会计职业道德建设， 重塑会计行业诚信。 本 文就会计诚信缺失现象的表现形式、主观客观原因及根治对策进行了探讨，提出提 升企业会计信用、建设诚信中国的建议。 关键词：会计；诚信；缺失 Abstract：In recent years, fraud scandals of the acc
2、ountants in some large companies at home and abroad are frequently exposured. The accounting profession over the world is facing an unprecedented crisis of credibility. Providing creditable, reliable accounting information has become a focus of our research. The contents of an accountants credibilit
3、y, the current creditable missing phenomenon of the accounting profession and the reasons of making the distortion of accounting information are analyzed. The ways to tackle these problems are explored in order to enhance the current accounting creditability and accounting professional ethics and re
4、build the creditability of the accounting profession. In this paper the manifestations of missing accounting creditability phenomenon, subjective and objective reasons and radical methods are investigated and the proposals for improving business accounting credit and building creditable China are pr
5、esented. Key words: accountant; credibility; missing II 目目 录录 摘 要 Abstract 目 录 1 绪论1 2 会计诚信的理论概述 2 2.1 会计诚信的内涵2 2.2 会计诚信的内涵2 2.3 会计诚信建设的意义2 2.3.1 维护市场经济秩序的客观要求2 2.3.2 适应加入 WTO 新形势的现实要求3 3 导致会计行业诚信缺失的原因及分析3 3.1 会计从业人员与会计执业机构缺少独立性，导致监管机制失灵3 3.1.1 会计人员缺少独立性地位3 3.1.2 注册会计师与事务所缺少独立性地位4 3.1.3 公司法人治理结构不完善4 3.1.4 信息不对称4 3.1.5 利益驱动5 3.1.6 违规成本过低处罚不力5 3.2 会计自身的特点及局限性为会计操纵提供了空间5 3.2.1 会计原则
