我國(guó)會(huì)計(jì)誠(chéng)信制度建設(shè)研究畢業(yè)論文

1、目錄摘要................................................................1Abstract.............................................................21緒論............................................................31.1研究的背景.........

2、........................................31.2研究的意義.................................................41.3研究的方法.................................................42會(huì)計(jì)誠(chéng)信缺失的危害..............................................52.1會(huì)計(jì)誠(chéng)

3、信缺失的主要表現(xiàn).....................................52.1.1會(huì)計(jì)信息失真..........................................52.1.2政府會(huì)計(jì)信息有用性不足................................62.1.3會(huì)計(jì)人員缺乏職業(yè)操守..................................62.2會(huì)計(jì)誠(chéng)信缺失的危害.........

4、................................72.2.1危害社會(huì)經(jīng)濟(jì)秩序......................................72.2.2企業(yè)競(jìng)爭(zhēng)力受損，危害長(zhǎng)遠(yuǎn)利益..........................72.2.3損害投資者利益，降低投資方信任........................82.2.4危害會(huì)計(jì)人員自身發(fā)展.............................

5、.....82.2.5影響社會(huì)穩(wěn)定性........................................82.2.6影響國(guó)際形象..........................................83會(huì)計(jì)誠(chéng)信缺失的原因..............................................93.1社會(huì)道德環(huán)境惡化.......................................

6、....93.1.1社會(huì)道德秩序失衡......................................93.1.2社會(huì)監(jiān)督管理機(jī)制不完善................................93.1.3社會(huì)經(jīng)濟(jì)利益的驅(qū)動(dòng)...................................103.2法律機(jī)制尚不健全..........................................103.2.1法律法

7、規(guī)體系尚未完善.................................103.2.2法律處罰力度輕.......................................103.2.3法制觀念薄弱.........................................113.3公司治理結(jié)構(gòu)缺陷..........................................113.3.1公司內(nèi)部控制制度不健全

8、...............................113.3.2市場(chǎng)信息不對(duì)稱.......................................113.4會(huì)計(jì)人員綜合素質(zhì)差........................................123.4.1會(huì)計(jì)人員專業(yè)素質(zhì)低...................................123.4.2會(huì)計(jì)人員職業(yè)道德素質(zhì)低.............

9、..................123.4.3后續(xù)職業(yè)道德教育缺失.................................123.5會(huì)計(jì)自身特點(diǎn)的限制........................................13結(jié)論...............................................................25致謝...........................