会计诚信问题的思考 外文文献
毕业设计（论文）外文文献翻译
院系：商学院
年级专业：2011财务管理
姓名：吴珺滨
学号：1109022117
附件：会计诚信问题的思考
Consideration of accounting credit problems
会计诚信问题的思考
会计诚信是经济社会发展的客观要求，是和谐社会建设的重要组成部分。然而，近年来发生的会计造假事件，已经严重的影响了社会经济秩序的正常于心和会计职业的信誉，使会计诚信缺失成为我国社会经济生活中的一个突出问题。诚信是会计的立身之本，本文针对会计诚信的问题，提出了会计诚信缺失的危害、原因，以及对会计诚信缺失的解决对策进行了探讨，以维护和提高会计诚信的水平。会计诚信之本--不做假账。
会计是诚信行业。会计的本质归根结底是一个字：“真”，会计的衰亡也是一个字：“假”！如果会计失之诚信，弄虚作假，欺诈舞弊，会计得以存在的基础就会随之崩塌，会计业的生命力也就随之完结。因此，“不做假账”，应成为会计诚信之本，应成为我们会计从业者的座右铭。本文就此谈点浅见。
然而面对如今会计诚信在我国的现状，分析问题的所在和加强会计诚信的建设是我们在会计工作中的首要任务。而要做到会计诚信就必须知道什么事会计诚信，并了解会计诚信的重要性，以及会计诚信所面临的一系列的问题，找到问题的原因才能知道如何去改进。在市场经济中，会计在整个经济运行和管理中发挥着巨大的作用。会计诚信是关系到社会主义市场经济能否有效运行和可持续发展的关键条件，更是会计行业生存和发展的生命线。因此，市场经济越发达，就越要诚实守信。为此，我们必须切实抓紧抓好诚信建设，以确保社会主义市场经济和谐发展。
一、会计诚信重要性
（一）会计诚信是市场经济条件下的会计之本
在市场经济条件下，“立信,乃会计之本”,信用是会计工作的生命线,诚信不仅是一种资源，而且与重大利益相关。守信者会得到利益,而失信者必将付出代价。例如一些会计师事务所诚信度高,竞争力就强,并以此获得了较大的经济利益。而有一些会计师事务所由于陷入了信用危机,并且受到了相关制裁或被迫终止其营业资格。对执业会计师来说,诚信有助于他们开拓业务,占有市场,也可以使客户增多,扩大实力,使同行合作者增多,
在合作中获得利益。在市场经济越来越发达的情况下,诚信既是会计行业生存的重要前提,也是会计行业发展的重要保证。
（二）会计诚信是市场经济正常运行的基础
在市场经济条件下,诚信既是道德资源,又是经济资源,在保障交易正常进行中具有重要作用。在经济生活中,如果道德缺失,信用遭破坏,就会导致市场秩序发生混乱,企业间的交往就会中断。只有坦诚的信息披露才能取信于市场,才能使企业在激烈的市场竞争中游刃有余,立于不败之地,拓展更广阔的发展空间。放眼望去那些成功的企业,无不是把诚信作为必备的品质之一,以诚信为本而发展壮大的。而且随着市场经济由低级到高级,从不成熟走向成熟的发展,在会计活动中,会计诚信显得越来越重要,发挥着越来越巨大的作用。在市场经济条件下,诚信不仅强调内在品德修养，更强调“互利”和“双赢”,即在追求自身利益的同时要顾及他人和社会的利益,这是诚信的核心问题。正因为如此,诚信是市场经济运行的基础,是市场经济的动力和源泉,是市场经济条件下基本的游戏规则。
二、会计诚信出现缺失的原因
在现实中，会计诚信缺失的原因有很多，概括起来主要有以下几点：
（一）利益的驱动是会计失信的根本原因
市场经济制度的基本原则就是优胜劣汰，最终加剧贫富悬殊，少数人获得较大利润而使多数人走进困境。在竞争中处于弱势的人群，他们为了生存或者改善竞争地位而不被淘汰，只有采用不诚信的方法，才能摆脱困境。
会计造假的背后有着巨大的经济利益驱动，会计造假的受益人很多，单位的领导和高级管理人员，主管部门及政府有关部门的官员可以因为业绩优秀而谋取更高的职位，获取更多的经济利益和政治荣誉；帮助作假的中介机构可以因为增加业务而得到更多的收益；甚至职工也可以因为单位效益好而多拿工资奖金……。同时，非诚信行为的收益高而成本低、风险小，在非诚信行为的收益超过成本时，非诚信行为就会增加。两者的差距越大，社会平均的诚信水平也越低，整个市场的诚信水平的下降必然导致会计诚信水平的下降。对于企业而言，它的目的是利润，对于个人而言，他们的目的是自身价值的实现。在利益的驱使下，关键时刻就会出现了诚信的原则问题。虚假会计信息能实现多赢，正是这些复杂的利益关系构成了虚假会计信息产生的内在动因。
（二）监督约束体制的不健全和不到位是会计失信的主要原因
督体系不健全、监督机制不完善是导致会计诚信缺失的主要因素。从外部监管来看，监管的重点没有随着市场的深化而转移，政府监管的力度不够，角度不正，国家审计力量不足，监督落实不到位；社会审计制度不完善，没有形成公平竞争的机制，难免对查出的问题避重就轻，甚至出具虚假的审计报告；其他专业监督各自为政，难以形成全面的社会监督体系。从内部监督来看，一些会计主体的会计行为缺乏透明度，自我控制，自我约束机制不健全，缺乏有效的内部制约和监督机制。有些会计主体虽建立了一些内部控制制度，但是制度得不到真正落实，或执行起来流于形式，使一些不合理、不合法的行为得不到控制。致使会计造假行为不可避免。
（三）会计人员缺乏诚信，少数人员业务素质差
会计信息是在会计人员对会计要素进行确认与计量中生成的,因而免不了要对客观
经济活动的一些不确定因素进行估计、判断和推理,一些素质较差的会计人员由于其认识水平的局限性,不可避免地使计量出的会计数据脱离实际情况,使会计信息出现不实。有少数会计人员道德较低, 在个人利益的驱使下，不讲诚信，违反有关的法律法规的规定，利用职务之便编造、篡改会计数据,不及时的正确反映经济活动，乱用会计科目，甚至故意伪造、变造、毁损原始凭证、报表等会计资料，恶意造成会计信息失真，以达到贪污。挪用公款等不可告人的目的，进行贪污等违法活动。其次,会计人员大都受制于人,会计工作缺乏独立性也是造成会计信息诚信度不高的主要原因。我国会计人员利益不确定性及不对称性，造成一些会计人员要么急功近利，要么铤而走险，严重失信。
（四）失信成本低是会计失信的内在动力。
目前我国对会计造假往往是“重经济处罚、轻行政法律处罚；重对单位处罚，轻对个人处罚；重内部处理、轻外部公开处理。”很少追究单位负责人及会计人员的责任。对造假者来说由于打击力度不够，惩处不到位，使得造假成本太低，并且他们以身试法所获取的利益远大于付出的代价,代价越小,谋利越高,造假行为发生的概率就越大。
三、维护和提高会计诚信水平的措施
从会计诚信缺失原因的分析，我们可以知道，要维护会计诚信，一要靠人，而人应该有信誉之人；二要靠法规制度。两者缺一不可，相辅相成。具体可以采取以下措施：
（一）完善法律法规建设，建立惩处机制。
虚假会计信息的产生，在很大程度上取决于一定时期法律环境的具体情况。应加快会计准则的研究和推出，减少会计虚假信息的施展空间。一是完善会计准则和会计制度，压缩财务报告粉饰的空间。二是加快出台新的具体的会计准则，针对我国特别是上市公司容易出现问题的准则加以规范。三是考虑尽可能缩小会计政策的选择空间，对会计政策的选择方面的规范更加具体。可在以下几个方面进一步完善法规建设：不断完善会计规范体系，减少规范性会计信息失真的空间；建立民事赔偿制度，加大造假成本；补充惩处条款；实行市场退出机制。
（二）强化会计监督体系。
会计监督体系包括内部会计监督体系、社会监督体系、政府监督体系三个层次。有效的企业内部监督和外部监督，可直接使契约各方受到约束，有助于有序制度框架的建立和完善，从而防范不实会计信息的形成。具体工作包括以下几项：建立健全各单位的内部会计监督和控制制度，使其真正发挥基础作用；完善政府监督体系，加大对违法性失真行为的查处力度，强化刚性法律法规的“硬约束”；完善注册会计师审计制度，充分发挥“经济警察”的作用。
（三）提高会计人员的业务素质和职业道德素质。
提高会计人员业务素质，使会计信息在质量上无技术性差错。对全体会计从业人员进行诚信教育，树立正确的道德观、价值观。建立一套会计职业道德评价系统，结合物质奖励和精神奖励，实现监督评价作用。良好的会计环境应包括：健全的法律、法规及规章制度等，其中以企业会计制度最重要，明确会计人员只能做什么、怎样做，重在调整职业行为；建立会计人员职业道德准则，明确会计人员应该做什么、怎样做更好、重在调整内心的思想；单位领导人不能利用其特殊地位干涉会计工作、施加影响使其背离客观公正、实事求是的基本原则，应带头保证会计工作的独立性，保护会计人员的合法权益不受侵犯。
四、结语
会计诚信缺失及其所造成的后果是十分严重的，使会计行业本身深受其害，危害会计工作的组织体系和工作规范体系，使内控系统秩序失控，会计秩序混乱，滋生腐败和犯罪。因此，要加强会计诚信仅靠会计自身是做不到的，这是一项艰巨的、复杂的、长期的系统工程，不是朝夕就能完成的。但本人相信，在社会的广泛关注下，在会计理论界和实务界的共同努力下，只要我们每个人都能认真的做到诚信待人，诚实做事，我相信会计诚信必将回归会计的本源
（一）严把原始凭证审核关，从源头上防止假账
原始凭证是经济业务发生时取得的书面证明，是证明会计事项发生的唯一合法凭证。由于在实际工作中“三无”发票较多（无日期、无经济内容、无经办人），有的是白条领据，有的是虚假发票，所以，会计人员要以财经法律、法规、制度等为依据，对原始凭证进行认真审核。在审核时应把握以下几点：（1）真实性审核：审核该凭证是否反映了经济业务的本来面目，有无伪造、虚开行为，对于基建投资的发票要附有合同、预（决）算、负责人审批意见书、监理签发的支付书等；房屋工程维修要使用建筑安装业专用发票并附有合同（协议）、预（决）算、验收报告等；车辆维修发票要附有《车辆维修呈批单》、维修清单；招待费发票要附有《公务接待呈批单》、原始菜单；办公用品发票要附有明细单并加盖印章；凡属政府采购项目一律附政府采购合同、验收结算书等。对缺乏真实性的凭证要进一步查明，确属虚假的，要拒绝办理。（2）合法性审核：审查该凭证是否符合有关法律、法规、财务制度，是否违反预算和财经纪律，对不合法的原始凭证不予受理。（3）完整性审核：主要审查该凭证的手续是否完备，应填项目是否填全，是否有税务或财政监制章，有关经办人员是否签章，领导是否批准等，对不完整的原始凭证应予以退回。（4）正确性审核：审查该凭证的摘要和数字是否填写清楚、正确，数量、单价、金额计算是否正确，金额大小写是否相符等。办理支付业务时，一定要严格按照《现金管理暂行条例》规定办理，凡属银行转账范围内的一律转入填制发票单位账户上，严禁转入其他账户或个人账户。
（二）不唯上，只唯法，决不做假账
会计人员是平等履行职责的独立个体，会计职责是受《会计法》保护不可侵犯的。《会计法》第五条规定：“会计机构、会计人员依据本法规定进行会计核算，实行会计监督。任何单位或者个人不得以任何方式授意、指使、强令会计机构、会计人员伪造、变造会计凭证、会计账簿和其他会计资料，提供虚假财务会计报告。任何单位或者个人不得对依法履行职责、抵制违反本法规定行为的会计人员实行打击报复。”因此会计人
员一定牢记自己的职责，不要为个人或局部私利丧失原则，要时刻记住朱镕基同志的告诫，不做假账。在编制财务会计报告时，应以核对无误的会计账簿数字为依据，决不能以估计数、计划数填报，更不能弄虚作假，篡改和伪造会计数据，要认真核对有关账目，切实做到账证相符、账账相符、账实相符和账表相符，保证财务会计报告真实可靠。会计人员要加强自身道德修养，做到自重、自律、自强，不为权势所迫，不为金钱所动，做诚信的会计人，决不做假账。
（三）依法办事，加大对会计造假者的处罚力度
会计造假的目的，是侵占国有资产、转移国家资金、偷逃国家税收、骗取贷款和社会资金等，会计造假给国家、投资者、债权人造成重大经济损失，动摇了经济社会的信用基础，扰乱了市场经济发展的正常秩序。因此应加大对造假者处罚力度，提高会计造假的成本，将行政处分、行政处罚、经济罚款和民事赔偿结合起来，要使造假单位的责任领导、直接责任人因造假获得的利益大大低于罚款、赔偿；对那些缺乏应有的职业道德或职业道德不高，价值观念发生偏差，主动或被动参与制假，造成会计信息严重失真，不能如实反映单位的财务状况、经营成果和现金流量的会计人员，应将其清除出会计队伍，让其付出倾家荡产、声名狼藉的代价；同时，对诚信守法的单位和道德高尚、不畏重压、不做假账的会计人员要给予表扬和奖励。
总之，会计信息的真实、完整是衡量会计工作质量的标准，“不做假账”是会计诚信之本，是会计工作的生命，是每个会计人员最基本的职业道德和行为准则，也是做好会计工作的起点，会计人员应牢记“不做假账”，要执业以德，核算依法，遵循规则，笃做真账，让“不做假账”成为广大会计人员的自觉行动。
Consideration of accounting credit problems
Accounting integrity is the objective requirements of economic and social development, harmonious society is an important part. However, recent accounting fraud incident occurred, has severely affected the normal economic order of society and the accounting profession in the heart of the credibility of the accounting integrity and lack of a social and economic life of a prominent issue. Credibility is the foundation of the accounting, accounting for the integrity of this problem, a lack of accounting integrity hazards, causes, and the lack of accounting integrity are discussed countermeasures to maintain and improve the level of accounting integrity.Accounting credit of this - do not do false accounts.
Accounting is the integrity of the industry. Ultimately the nature of accounting is a word: "true", the decline of accounting is a single word: "false"! If the accounting loss of integrity, fraud, fraud, fraud, the accounting will follow the basis of the existence of failure, the accounting industry's vitality along with it the end. Therefore, "do not do cook the books", should be the integrity of the accounting, accounting practitioners should be our motto. First, strictly original documents and approval from the source to prevent false accounts Original certificate is to obtain economic and business occurs documentary evidence to prove that the only legitimate transactions occurring evidence. As in the practical work of the "three no" invoice more (no date, no economic content, not managers), some white striped collar, according to, some false invoice, so should accountants financial laws, regulations and systems based on , carefully examine the original documents. In the audit should be the following points: (1) the authenticity of audit: an audit of the evidence whether it reflects the real face of the economic business, with or without fake, and fake acts of invoices for investment in infrastructure should be accompanied by the contract, pre (summary) operator, responsible for approval submissions, payment of books issued by the Commissioner; housing projects to use the construction and installation industry, maintenance of invoices accompanied by a contract (agreement), pre (summary) operator, inspection reports, etc.; vehicle repair invoices to be accompanied by " vehicle maintenance Chengpi single "maintenance list; Hospitality invoices should be accompanied by" a single official reception Cheng Pi ", the original menu; office supplies invoices with details to be single and seal; where Government procurement projects be attached to government procurement contracts , acceptance of the accounts and so on. The lack of authenticity of the certificate to be further identified, are indeed false, to refuse to handle. (2) the legitimacy of review: review of the evidence for compliance with relevant laws, regulations, financial systems, whether the violation of budgetary and financial discipline, the original documents are not legally inadmissible. (3) integrity of the audit: major review of the evidence of the procedures are complete, whether the project should be completed filled the whole, whether tax or financial producer chapter, whether the handler signature, whether the leader's approval of the original documents are not complete should be returned. the correctness of review: review of a summary of the evidence and whether the figures that date, correct, quantity, unit price, the amount of calculation is correct, the amount of the compatibility of such case. Payment processing business, must be strictly in accordance with the "Interim Regulations on cash management" regulations, the right-bank transfers within the unit of account be transferred to fill in the invoice, the non-transferred to other accounts or personal accounts.
Accounting personnel perform their duties independent of individual equality, accounting
duties are subject to the "Accounting Law" to protect the inviolability of. "Accounting Law" and Article V provides: "accounting and accounting officer pursuant to the provisions of this Law, accounting, supervision of accounting. No unit or individual shall not in any way incite, instigate or forcibly order accounting, accounting personnel to forge or alter accounting vouchers, accounting books and other accounting information, false financial accounting reports. unit or individual shall not perform duties according to law, and resist acts violating this Law retaliate against the accounting personnel.
In the accounting work, accounting integrity in the first place, is the basis of our work, is an important basic conditions we obtain a win-win result in international exchange and cooperation. Only the accounting is so honest, constitutes the foundation of mutual trust between enterprises, the important content but also the integrity of accounting occupation moral and embodiment. So we must understand and in-depth understanding of accounting integrity, and in any case do accounting honesty.
However, in the face of the current situation in our country's accounting integrity, analysis of the problem and strengthen the accounting integrity of the building is our top priority in the work of accounting.And to do the accounting integrity must know what the accounting integrity, and to understand the importance of accounting integrity, and a series of accounting integrity problem facing to find problems, reason knows how to improve.
In a market economy, accounting plays a great role in the whole economic operation and management.Accounting integrity is the key to the conditions of the socialist market economy can run effectively and sustainable development, is the lifeline of survival and the development of the accounting profession.Therefore, the market economy is more developed, more honest and trustworthy. To this end, we have a really good grasp of the integrity of the building, in order to ensure the harmonious development of the socialist market economy.
First, the importance of accounting integrity the accounting integrity is a market economy under the conditions of the accounting of the company.
Under the condition of market economy, "establish a letter, this is the accounting", credit is the lifeline of accounting work, honesty is not only a kind of resource, but also related with the vital interests of. Honest people will benefit, and the trust of those who will pay the price. For example, some accounting firms with high integrity, strong competitiveness, and thus gained great economic benefit. And there are some accounting firms caught up in the credit crisis, and subject to the relevant sanctions or forced to terminate its business qualification. The certified public accountant, integrity and help them to develop their business, market share,also can make more customers, expand the strength, the increase in benefit counterparts, in cooperation. In the market economy and become more developed, an important prerequisite for good faith is not only the accounting industry to survive, but also an important guarantee for the development of accounting profession.
Second the accounting integrity is the foundation of the normal operation of the market economy.
Under the condition of market economy, honesty is the moral resources, and economic resources, plays an important role in ensuring normal trading. In the economic life, if moral deficiency, credit damaged, will cause the market order confusion exchanges between enterprises will break. Only the information disclosure can be honest to win the trust of the market, the enterprise can make easily in the fierce market competition in an invincible
position, develop a broader space for development. Look those successful enterprises, no not the good faith is one of the necessary quality, honesty and development. But along with the market economy from lower to higher, from immature to mature development in accounting activities, the accounting integrity becomes more and more important, plays a more and more important role. Under the condition of market economy, honesty is not only to emphasize the inherent moral cultivation, more emphasis on "mutual benefit" and "win-win", namely, at the same time to pursue their own interests to take into account the interests of others and the society, this is the core issue of integrity. Because of this, the good faith is the basis of market economy, is the power and source of the market economy, is the basic rules of the game under the conditions of market economy.
Two, the lack of integrity of the reasons of accounting
In reality, there are many reasons for the lack of accounting credibility, wraparound rise to basically have the following points:
the drive of profit is the fundamental reason of the accounting dishonesty
Basic principles of market economic system is the survival of the fittest, eventually aggravate the gap between rich and poor, minority and the majority into the predicament for more profit. Disadvantaged groups in the competition, in order to survive or to improve the competitive position and will not be eliminated, only by adopting the method of bad faith, to get rid of the difficulties.
Behind the accounting fraud has driven the enormous economic benefits to the beneficiary of the false accounting information a lot, units of the leadership and senior management personnel, departments and relevant departments of the government officials can because of outstanding performance and seek a higher position, get more economic benefit help intermediary fraud can get more return because of increased business; even the employee can units because of the good benefits and get more salary bonus.
At the same time, non credit behavior of high profit and low cost, the risk is small, in the non credit behavior revenue exceeds the cost, non honest behavior will increase. The gap between the larger, social credibility level average is lower, down the level of integrity of the entire market will inevitably lead to a decline in the level of accounting integrity. To the enterprise, it is the purpose of profit, for individuals, their aim is tor ealize the value of the. Driven by the interests, the key moment will appear the problem of honesty principle.False accounting information can achieve win-win, it is these complex interest relations constitute the inner motivation of false accounting information generation. supervision system is not perfect and does not reach the designated position is the main reason of the accounting dishonesty Supervision system is not perfect, imperfect supervision mechanism are the main factors leading to the loss of accounting integrity. From the external supervision, regulatory focus not transfer with the deepening of the market, government regulation is insufficient, the angle is not correct, the state audit power shortage,supervise the implementation is not in place; social audit system is not perfect, lack of mechanism of fair competition, it is inevitable for the identified problems the easy way, even issuing false audit reports; other professional supervision and co-ordination,"So accountants must remember their duties, not to or partial loss of the principle of individual self-interest, we should always remember Comrade ZhuRongji warned, do not do accounting fraud. In preparing the financial accounting report should be to verify and correct the figures for the accounting books, never to estimates, the
number of reported planned, much less fraud, tampering and counterfeiting accounting data, to carefully check the accounts truly, account card match , consistent accounts and the accounts in line and consistent accounts table to ensure true and reliable financial reports. Accounting staff to strengthen their own morality, so that self-respect, self-discipline, self-improvement, not forced by power, not money by moving, doing the accounting integrity who do not cook the books.
Third, according to law, increase the punishment of those accounting fraud. The purpose of accounting fraud, is occupied state-owned assets, transfer of state funds, tax evasion, state taxes, obtaining credit and social funds, the accounting fraud to the state, investors and creditors to cause significant economic losses, has shaken the credibility of economic and social basis disrupted the normal order of market economy. Therefore should increase penalties for counterfeiters, improve cost accounting fraud, the administrative sanctions, administrative penalties, fines and civil damages the economy together, the responsibility to make false flats leading directly responsible obtained by fraud benefits significantly lower than the fine, compensation; for those who lack professional ethics or professional ethics are not high, deviation of values, actively or passively involved in counterfeiting, resulting in serious distortion of accounting information, can not accurately reflect the unit's financial position, results of operations and cash flow accounting personnel, it should be clear from the accounting team, allowed to pay the bankrupt, the infamous cost; the same time, honest and law-abiding units and high moral character, not afraid of pressure, do not do the accounting officer to give false accounts recognition and reward. In short, the accounting information is true, complete measure of quality of accounting standards, "do cook the books" is the integrity of the accounting is accounting work life, the most basic of every accounting staff of professional ethics and code of conduct, but also to do good starting point for accounting, accounting officers should bear in mind the "do cook the books", to practice virtue, accounting law, rule, Benedict did really account for "do cook the books" to become the conscious action of the general accounting staff.If an organization.