摘 要
本文主要研究会计诚信问题，阐述了会计诚信的内涵、特征和重要性，并分析了现阶段存在的财务造假、信息不透明、违规操作和物质利益导向等问题。接着，对解决会计诚信问题的对策进行了探讨，提出了加强制度建设、内部控制机制、职业道德教育与监管、引入技术手段和加强舆论监督等措施。最后，强调了营造良好的企业环境、促进公众信任的重要性，呼吁全社会共同努力解决会计诚信问题。
关键词：会计诚信问题、内部控制、舆论监督
Abstract
This paper mainly studies the problem of accounting integrity, expounds the connotation, characteristics and importance of accounting integrity, and analyzes the current existing financial fraud, information opacity, illegal operation and material interests oriented problems. Then, the countermeasures to solve the problem of accounting integrity are discussed, and measures such as strengthening the system construction, internal control mechanism, professional ethics education and supervision, introducing technical means and strengthening the supervision by public opinion are proposed. Finally, it emphasizes the importance of creating a good enterprise environment and promoting public trust, and calls on the whole society to work together to solve the problem of accounting integrity.
Keyword: accounting integrity、Internal control、Supervision by public opinion
目 录
引言 1
1相关理论概述 1
1.1会计诚信的内涵与特征 1
1.2会计诚信的重要性与必要性 2
1.3相关学者对于会计诚信的研究 2
2会计诚信存在的问题 3
2.1财务造假 3
2.2信息不透明 3
2.3违规操作 3
2.4物质利益导向 4
3解决问题的对策 4
3.1加强制度建设，确立问题治理机制 4
3.2增强企业内部控制机制 5
3.3加强职业道德教育与监管 6
3.4引入技术手段，提高会计工作效率 6
3.5加强舆论监督，推动社会共治 7
结论 7
参考文献 9
致谢 10
本文主要研究会计诚信问题，阐述了会计诚信的内涵、特征和重要性，并分析了现阶段存在的财务造假、信息不透明、违规操作和物质利益导向等问题。接着，对解决会计诚信问题的对策进行了探讨，提出了加强制度建设、内部控制机制、职业道德教育与监管、引入技术手段和加强舆论监督等措施。最后，强调了营造良好的企业环境、促进公众信任的重要性，呼吁全社会共同努力解决会计诚信问题。
关键词：会计诚信问题、内部控制、舆论监督
Abstract
This paper mainly studies the problem of accounting integrity, expounds the connotation, characteristics and importance of accounting integrity, and analyzes the current existing financial fraud, information opacity, illegal operation and material interests oriented problems. Then, the countermeasures to solve the problem of accounting integrity are discussed, and measures such as strengthening the system construction, internal control mechanism, professional ethics education and supervision, introducing technical means and strengthening the supervision by public opinion are proposed. Finally, it emphasizes the importance of creating a good enterprise environment and promoting public trust, and calls on the whole society to work together to solve the problem of accounting integrity.
Keyword: accounting integrity、Internal control、Supervision by public opinion
目 录
引言 1
1相关理论概述 1
1.1会计诚信的内涵与特征 1
1.2会计诚信的重要性与必要性 2
1.3相关学者对于会计诚信的研究 2
2会计诚信存在的问题 3
2.1财务造假 3
2.2信息不透明 3
2.3违规操作 3
2.4物质利益导向 4
3解决问题的对策 4
3.1加强制度建设，确立问题治理机制 4
3.2增强企业内部控制机制 5
3.3加强职业道德教育与监管 6
3.4引入技术手段，提高会计工作效率 6
3.5加强舆论监督，推动社会共治 7
结论 7
参考文献 9
致谢 10
