由會(huì)計(jì)誠(chéng)信引發(fā)的幾點(diǎn)思考

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摘 要：在自然經(jīng)濟(jì)和傳統(tǒng)文化層面上，誠(chéng)信是道德文化的核心，強(qiáng)調(diào)的是內(nèi)在品德修養(yǎng)，追求的是人格高尚，境界崇高，更側(cè)重于精神方面的追求。但如今在知識(shí)經(jīng)濟(jì)時(shí)代到來(lái)的時(shí)候會(huì)計(jì)的信譽(yù)已受到了嚴(yán)重?fù)p害，在2001年的證券市場(chǎng)上，銀廣夏、麥科特、ST黎明等一系列上市公司會(huì)計(jì)造假案件曝光，像一枚枚重磅炸彈，在我國(guó)會(huì)計(jì)界炸開(kāi)，而在2003年年底美國(guó)爆發(fā)的“安然事件”，以及近來(lái)的世界通信公司、施樂(lè)公司的會(huì)計(jì)造假案，則引發(fā)了一場(chǎng)嚴(yán)重的國(guó)際性會(huì)計(jì)危機(jī)，會(huì)計(jì)誠(chéng)信問(wèn)題從來(lái)沒(méi)有像今天這樣與現(xiàn)實(shí)物質(zhì)利益聯(lián)系如此緊密。面臨嚴(yán)重的信任危機(jī)，如何重建會(huì)計(jì)的誠(chéng)信，成為時(shí)下會(huì)計(jì)界乃至全社會(huì)亟需解決的問(wèn)題。本文就會(huì)計(jì)誠(chéng)信及會(huì)計(jì)誠(chéng)信建設(shè)問(wèn)題談點(diǎn)自己的看法。

關(guān)鍵詞： 知識(shí)經(jīng)濟(jì)，誠(chéng)信，會(huì)計(jì)信息失真

Abstract: On the level of natural economy and traditional culture, trust is the core of moral and culture, which stresses the innate moral quality and pursues the humanity, especially on the spiritual aspects. However, today, in the age of knowledge economy, accountancy trust has been badly destroyed. In 2001 the stock market, several companies holding shares such as ‘YinGuangXia’, ‘MaiKeTe’, ‘ST’, have had their accountancy cases exposed to the public, causing great bad effects in our country’s circle of accountancy. And by the end of 2003, ‘the An Ran’ accident broke out in America, the recent accidents in the World Communication and Xerox Company triggered the crisis of the international accountancy. The accountancy trust has no more been closely related to today’s utilitarian pursuit than any period in history. In facing of the serious situation, how to deal with the crisis becomes a key issue in solving the questions involved. This paper concerns the writer’s views on the accountancy trust and the building of it.
Keywords: knowledge economy Trust Accounting information is distorted
目 錄
前 言 1
1 會(huì)計(jì)誠(chéng)信的內(nèi)涵 2
1.1 誠(chéng)信的含義 2
1.2 會(huì)計(jì)誠(chéng)信的含義 2
1.3 會(huì)計(jì)誠(chéng)信與會(huì)計(jì)人員個(gè)人誠(chéng)信的區(qū)別 2
2 會(huì)計(jì)喪失誠(chéng)信原則的原因分析 3
2.1 信息不對(duì)稱是會(huì)計(jì)失信的前提 3
2.2 會(huì)計(jì)自身的特點(diǎn)及局限性是會(huì)計(jì)失信的條件 4
2.2.1 會(huì)計(jì)原則為會(huì)計(jì)信息虛假提供了操作空間 4
2.2.2 會(huì)計(jì)政策選擇范圍的擴(kuò)大 5
2.2.3 會(huì)計(jì)工作內(nèi)容的主觀因素 5
2.2.4 會(huì)計(jì)準(zhǔn)則的滯后性，為會(huì)計(jì)造假提供契機(jī) 5
2.3 公司制度缺陷是我國(guó)會(huì)計(jì)失信的根本原因 5
2.3.1 股權(quán)結(jié)構(gòu)不合理，"一股獨(dú)大"現(xiàn)象嚴(yán)重 5
2.3.2 董事會(huì)、監(jiān)事會(huì)存在缺陷 6
2.3.3 上市公司與控股股東之間交易不規(guī)范 6
2.4 失信成本低是會(huì)計(jì)失信的動(dòng)力 6
3 會(huì)計(jì)誠(chéng)信是市場(chǎng)經(jīng)濟(jì)和知識(shí)經(jīng)濟(jì)時(shí)代的要求 7
3.1 誠(chéng)信既是道德資源，又是經(jīng)濟(jì)資源 7
3.2 誠(chéng)信是企業(yè)取勝的法寶 7
3.3 誠(chéng)信既是財(cái)富，又是財(cái)源，還是財(cái)力 7
4 知識(shí)經(jīng)濟(jì)時(shí)代建設(shè)和提高會(huì)計(jì)誠(chéng)信水平的途徑 8
4.1 加強(qiáng)司法和政府監(jiān)管力度，發(fā)揮法律和行政力量 8
4.1.1 從會(huì)計(jì)的法制建設(shè)看，需要解決懲治造假的“精確制導(dǎo)”問(wèn)題 8
4.1.2 從有關(guān)會(huì)計(jì)的政府監(jiān)管來(lái)看，需要解決監(jiān)管的責(zé)任問(wèn)題 8
4.1.3 有關(guān)會(huì)計(jì)造假的兩個(gè)問(wèn)題 8
4.2 加強(qiáng)社會(huì)監(jiān)督與評(píng)價(jià)機(jī)制，發(fā)揮社會(huì)力量 9
4.3 加強(qiáng)社會(huì)教育機(jī)制，啟發(fā)行為人的良知 9
5 小結(jié) 10
參考文獻(xiàn) 11
致 謝 12
附 件 13

部分參考文獻(xiàn)

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