企业会计诚信体系建设的法律与道德保障机制 -会计学专业

摘要

企业会计诚信体系建设是现代市场经济健康发展的基石，随着经济全球化和信息技术的迅猛发展，会计信息失真问题日益凸显，严重影响了资本市场的稳定与资源配置效率。本研究旨在构建一个完善的法律与道德保障机制以提升企业会计诚信水平，系统探讨了现行法律法规在会计诚信建设中的作用及其局限性，并深入剖析了道德规范对企业会计行为的影响路径。研究发现，当前我国企业会计诚信体系存在法律规制不完善、道德约束乏力等问题，亟需从立法层面强化对会计造假等违法行为的惩处力度，同时建立健全行业自律机制和社会监督网络。创新之处在于提出了“双轮驱动”的保障模式，即以严格的法律制度为外在强制力，以高尚的职业道德为准绳，二者相辅相成共同促进会计诚信环境的优化。

关键词：会计诚信体系建设法律与道德保障机制会计信息失真

Abstract

The construction of enterprise accounting integrity system is the cornerstone of the healthy development of modern market economy. With the rapid development of economic globalization and information technology, the problem of accounting information distortion has become increasingly prominent, which seriously affects the stability of capital market and the efficiency of resource allocation. The purpose of this study is to build a perfect legal and moral guarantee mechanism to improve the level of accounting integrity of enterprises, systematically discuss the role and limitations of existing laws and regulations in the construction of accounting integrity, and deeply analyze the impact of ethics on accounting behavior of enterprises. The research finds that the current accounting integrity system of Chinese enterprises has problems such as imperfect legal regulations and weak moral constraints. It is urgent to strengthen the punishment of illegal acts such as accounting fraud from the legislative level, and establish and improve the industry self-discipline mechanism and social supervision network. The innovation lies in the proposed "two-wheel drive" guarantee mode, that is, strict legal system as the external force, noble professional ethics as the criterion, the two complement each other to promote the optimization of accounting integrity environment.

Keyword:Accounting Integrity System Construction Legal And Moral Guarantee Mechanism Accounting Information Distortion

1绪论 1

1.1研究背景与意义 1

1.2国内外研究现状 1

2法律保障机制构建 1

2.1会计法律法规体系完善 2

2.2法律监管机制优化路径 2

2.3违法行为惩处制度强化 3

3道德规范体系建立 3

3.1会计职业道德准则制定 3

3.2诚信文化培育与传播 4

3.3内部道德约束机制建设 5