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解决会计假账问题的措施探讨
摘要:会计职业道德,就是会计人员在会计事务中正确处理人与人间经济关系的行为规范的总和,即会计人员从事会计工作应遵循的道德标准。“不做假账”是会计从业人员基本的职业道德和行为准则。这也就是说会计行业它本身的性质决定了所有会计人员必须以诚信为本,操守为重,遵循准则,不做假账,保证会计信息的真实,可靠。正因为会计行业有它那诚信,真实,可靠的职业本质,才获得社会的信懒与赞誉。当今,随着经济的快速发展,管理工作也越来越重要,尤其是会计信息越来越被广大决策者,投资者,债权人,企业管理者等会计信息使用者所重视,它成为了政府部门进行宏观决策的重要依据。但同时,会计造假,会计信息失真的现象也越来越严重,几乎成为1种普遍的现象。严重干忧了正常的社会经济秩序,损害了国家和社会公众的利益,并引起了社会的高度重视。因此,我们会计从业人员应加强会计基本职业道德建设,提高自身职业道德水平,对国家,社会,企业负责—不做假账。本文对此进行了详细的分析,并提出了治理对策:(1)加强会计队伍建设,全面提高会计人员道德素质和专业技能(2)加强企业负责人道德建设,创建合理的政策导向(3)建立合理的证券市场,加强政府建设(4)提高会计人员素质,明确和追究企业当头人责任(5)建立和完善会计规范体系,加强会计监督,深化改革(6)改善执业环境,强化法治意识,完善制度设计。
关键词:职业道德 会计假账 产生原因 治理对策
Research on the measure of solving the problem of the (科教论文网 lw.NsEac.com编辑整理)
accounting false account
Abstract : Accounting professional ethics, or accounting personnel correct to deal with people and human world economic total of behavioural norm of relation among accounting affairs, namely the moral standard that accounting personnel are engaged in the work of accountant and should be followed . " not falsifying accounts " is accounting employees basic professional ethics and code of conduct. This that is to say accounting profession nature , it of itself determine all accounting personnel must be based on sincerity, the personal integrity follows criterion, does not falsify accounts in order to duplicate each other, guarantee accounting information is true , reliable . Just because the accounting profession has its sincerity, true, reliable job essence , get letter lazy and praise of society just. Nowadays, with the fast development of economy, the management is more and more important, accounting information the masses of policymaker, investors , the creditor especially, enterprise administrator wait for accounting information user pay attention to, it become government department carry on macroscopical important basis of decision. But at the same time, accountant make the fake, accounting information distorted phenomenon more and more serious either, nearly become a kind of general phenomenon. Do the normal social economic order of anxiety seriously , has damaged the interests of the country and the public, have caused the great attention of the society. So, we accounting employees should strengthen accountants basic professional ethics construction , improve ones own professional ethics level, to the country, the society, enterprises are responsible for - falsify accounts . This text has carried on detailed analysis to this, have proposed managing the countermeasure: (1)Strengthen the accounting building of contingent, raise accounting personnels morals quality and professional skill (2 ) and strengthen enterprises directors morals construction in an all-round way, establish reasonable policy guidance (3 ) set up reasonable security market , strengthen government build (4 ) and raise accounting personnels quality, clear investigating enterprising peoples responsibility (5 ) establishes the system of and perfect the accountant to standardizing right overhead, strengthen the accounting supervision, deepen reform (6 ) and improve the operation environment , strengthen the consciousness governed by law, perfect system design. (科教作文网http://zw.nseAc.com)
Keywords: Professional ethics Accounting false account Reason analysis Solve the measure
目 录
引言
1、会计假账问题的表现…………………………………………………………………………………1
2、产生会计假账问题的原因分析……………………………………………………………………………3
(1)业务不精,法律意识不强,不实事求是………………………………………………………………3
(2)企业负责人道德缺失,经济利益驱使,政策导向不合理…………………………………………3
(3)证券市场规则不合理,政府要政绩…………………………………………………………………4
(4)企业当头要业绩,会计人员屈从压力,被动做假账………………………………………………4
(5)法律监督机制不完备,会计法规不完善,改革不到位……………………………………………4
(6)会计执业环境差,法治观念淡薄,制度设计不完善………………………………………………5
3、解决会计假账问题的措施…………………………………………………………………………………5
(1)加强会计队伍建设,全面提高会计人员道德素质和专业能力……………………………………5 (2)加强企业负责人道德建设,创建合理的政策导向…………………………………………………6
(3)建立合理的证券市场,加强政府建设………………………………………………………………6
(4)提高会计人员素质,明确和追究企业当头人责任…………………………………………………6
(5)建立和完善会计规范体系,加强会计监督,深化改革……………………………………………6
(6)改善执业环境,强化法治意识,完善制度设计……………………………………………………7
(转载自http://zw.nseac.coM科教作文网)
1、会计假账问题的表现 (转载自http://zw.NSEaC.com科教作文网)
1、涂改、销毁、损坏账簿
同类似涂改凭证的方法来篡改有关账簿,有的则故意制造事故,造成账簿不慎被毁的假相,以达到掩盖不法行为的目的。
例如,某省的税务机关决定对某企业进行税务稽查时,该企业却发生了火灾,烧毁了部分财务资料,事后经查却发现,该企业想借意外事故来掩盖其财务舞弊行为。
2、不按规定登账
在登记账簿的过程中,不按照记账凭证的内容和要求记账,而是随意改动业务内容,故意使用错误的账户,使借贷方科目弄错,混淆业务应有的对应关系,以掩饰其违法乱纪的意图。
例如,某企业下属的几个业务部门在经营上都实行了承包责任制,即年底完成公司所定的任务,即可以作为提拔、晋升、发奖金的前提条件。该企业1业务部经理在年底将近时,眼看无法完成公司合同所定的任务,即私下找主管该部门会计核算的会计人员,许以重金,要求其在登账过程中作1些改动。会计人员允诺,年终,该部门经理如愿以偿地被提拨为该公司副总经理。
3、不正当挂账
挂账作假就是利用往来科目和结算科目将经济业务不结清到位而是挂在账上,或者将有关资金款项挂在往来上,待时机成熟再回到账中,以达到"缓冲",不露声色和隐藏事实真相之目的。
例如,稽查人员在查阅某企业账目时,发现某企业12月份"商