目录
摘要................................................................ 1 Abstract. ............................................................ 2 1 绪论 ............................................................ 3
1.1 研究的背景 ................................................. 3 1.2 研究的意义 ................................................. 4 1.3 研究的方法 ................................................. 4 2 会计诚信缺失的危害 .............................................. 5
2.1 会计诚信缺失的主要表现 ..................................... 5
2.1.1 会计信息失真.......................................... 5 2.1.2 政府会计信息有用性不足................................ 6 2.1.3 会计人员缺乏职业操守.................................. 6 2.2 会计诚信缺失的危害 ......................................... 7
2.2.1 危害社会经济秩序...................................... 7 2.2.2 企业竞争力受损，危害长远利益.......................... 7 2.2.3 损害投资者利益，降低投资方信任........................ 8 2.2.4 危害会计人员自身发展.................................. 8 2.2.5 影响社会稳定性........................................ 8 2.2.6 影响国际形象.......................................... 8
3 会计诚信缺失的原因 .............................................. 9
3.1 社会道德环境恶化 ........................................... 9
3.1.1 社会道德秩序失衡...................................... 9 3.1.2 社会监督管理机制不完善................................ 9 3.1.3 社会经济利益的驱动................................... 10 3.2 法律机制尚不健全 .......................................... 10
3.2.1 法律法规体系尚未完善................................. 10 3.2.2 法律处罚力度轻....................................... 10 3.2.3 法制观念薄弱......................................... 11
3.3 公司治理结构缺陷 .......................................... 11 3.3.1 公司内部控制制度不健全............................... 11 3.3.2 市场信息不对称....................................... 11 3.4 会计人员综合素质差 ........................................ 12
3.4.1 会计人员专业素质低................................... 12 3.4.2 会计人员职业道德素质低............................... 12 3.4.3 后续职业道德教育缺失................................. 12 3.5 会计自身特点的限制 ........................................ 13
3.5.1 会计原则的漏洞....................................... 13
3.5.2 会计政策与核算方法的漏洞............................. 13
4 会计诚信制度建设对策 ........................................... 13
4.1 建立诚信社会道德环境 ...................................... 14
4.1.1 建立良好社会道德秩序................................. 14 4.1.2 加强社会监管机制..................................... 14 4.2 健全法律机制 .............................................. 15
4.2.1 完善法律法规体系..................................... 15 4.2.2 加大法律处罚力度..................................... 16 4.2.3 加强社会法制观念..................................... 16 4.3 规范公司治理结构 .......................................... 16
4.3.1 健全公司内部控制制度................................. 16
4.3.2 保障信息平衡......................................... 17 4.4 提高会计人员综合素质 ...................................... 17 4.4.1 提高会计人员专业素质................................. 17
4.4.2 提高会计人员职业道德素质............................. 17 4.4.3 加强职业道德后续教育................................. 18 4.4.4 建立会计诚信档案机制................................. 18 4.5 健全会计准则体系 .......................................... 18
4.5.1 适当调整会计原则..................................... 18 4.5.2 及时修正政策和核算方法............................... 19
5 案例分析 ....................................................... 19
5.1 云南绿大地生物科技股份有限公司简介 ........................ 19 5.2 “绿大地”造假手段 ........................................ 19
5.2.1 虚增资产............................................. 20 5.2.2 虚增收入............................................. 20 5.2.3 虚增利润............................................. 20 5.2.4 关联方交易........................................... 22 5.3 “绿大地”造假原因 ........................................ 22
5.3.1 企业内部控制混乱..................................... 22
5.3.2 中介机构不尽职....................................... 22 5.3.3 会计准则局限性....................................... 22 5.3.4 政治利益驱使......................................... 23 5.4 “绿大地”造假案应实施的对策 .............................. 23
5.4.1 健全内部控制制度..................................... 23
5.4.2 完善中介机构监管..................................... 23 5.4.3 修正会计准则体系..................................... 23 5.4.4 加大对政府监管力度................................... 24
结论............................................................... 25 致谢............................................................... 26 参考文献........................................................... 27
我国会计诚信制度建设研究
摘要：近年来，随着我国社会主义经济建设的发展，因会计诚信缺失导致的会
计造假案例却源源不断地发生。从银广夏、琼民源到近年的绿大地、万福生科丑闻，会计诚信制度的建设越来越迫切。会计诚信的缺失危害着社会经济秩序的建立，损害企业长远利益、投资者利益，不利于会计人员的自身发展，更影响着社会稳定性和我国的国际形象。本文从会计诚信的定义入手，掌握会计诚信缺失的表现形式和上述危害之后，深入探讨会计诚信缺失的原因，即社会道德环境恶化、法律机制不健全、公司治理结构缺陷、会计人员综合素质差、会计自身特点的限制，并针对上述原因提出相应对策：建立诚信社会道德环境、健全法律机制、规范公司治理结构、提高会计人员综合素质、健全会计准则体系。最后通过“绿大地”的会计造假实例，分析现实情况下企业的会计造假原因并提出解决方案。
关键词：会计诚信 危害 原因 对策
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Abstract: In recent years, with the development of China’s socialist economic
construction, accounting fraud case because of lack of credibility has led to a steady stream of accounting occur. From the scandal of Yinguangxia, Qiongminyuan to the green earth and Wanfu biotechnology, the construction of accounting integrity system is more urgent. Lack of accounting integrity, endanger the establishment of a social and economic order, damage the long-term interests of the company, the interests of investors, and is not conducive to the development of accounting staff itself, but also affect social stability and international image of our country. In this paper, starting from the definition of accounting integrity, after mastering honesty accounting forms and the hazard, discuss in depth about the reason of the lack of credibility of accounting, which are deterioration of the social and moral environment, legal mechanism is not perfect, corporate governance structure defects, poor overall quality of accounting, accounting limit its own characteristics, and propose countermeasures for the above reasons: Establish social and moral integrity of the environment, improve the legal mechanisms, regulate the corporate governance structure, improve the overall quality of accounting personnel, improve accounting standards system. Finally, through the “green earth” examples of accounting fraud, Analysis reality corporate accounting fraud causes, then propose solutions.
Keywords: accounting integrity, harm, reason, countermeasure
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