1、 毕毕 业业 设设 计(论文)计(论文) 题目 浅谈诚信在会计工作中的重要性 摘摘 要要 中国会计业正在走向世界,每个会计人员必须从自身做起,不负重望,以严明的态度约 束自己,以高尚的职业道德感召世人。然而近年来,中国会计面临“诚信危机”,会计造假 等现象也大量盛行,这是关系国家经济存亡的大事,是一个绝不容忽视的问题。失真的会计 信息不仅会误导投资者与债权人,使其决策失误,而且会导致国有资产和财政收入的大量流 失,扰乱国民经济宏观调控和市场经济秩序。近年来曝光的一系列会计舞弊欺诈案件以及与 之相关联的审计失败案例,使会计业的公信力受到严峻挑战,会计行业面临一场严重的“诚 信危机”。本文面针对社
2、会现实,就我国会计诚信问题形成的原因,以及如何重塑会计诚信 做了分析,旨在呼唤会计诚信的回归。 关键词关键词: 城信;会计工作;重要性;会计分析 Abstract The Chinese accountant job goes globewide in course of , every accountant must compose up from oneself , not taking a look at with a heavy burden, restrain oneself with attitude strict and impartial , move and inspire
3、a common people with noble professional ethics. The Chinese accountant is confronted with but “the sincere message crisis “ in recent years, the accountant achieves in case that waiting for a phenomenon to be in vogue also in large amount , this is to concern country economy living or death great ev
4、ent , is that one holds the problem ignoring by no means. That accounting information not true to life or to original may mislead an investor not only uses whose decision-making fault with the creditor, a great quantity that can lead to state-owned assets and the budgetary income runs off and , dist
5、urbs national economy macro-control and order of the market economy. That in recent years, a series of accountant fraudulent practices being exposed cheats law case and are related to that to audit the case failing, makes accountant job public believe that the force accepts grave challenge , account
6、ant industry is confronted with “the sincere grave one message crisis “. The main body of a book being aimed at society face to face has been real , our country accountant has believed a reason for the formation of problem right away really , the sincere message has done analysis as well as how weight moulds an accountant , has aimed at calling sincere message of accountant return. Key words: Sincere message; The accountant works; Significance 目 录 引 言 5 一、 会计职业道德现状.6 (一) 会计职业道德观念淡薄。 .6 (二)