我國會計誠信制度建設(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會計誠信缺失的危害..............................................52.1會計誠

3、信缺失的主要表現(xiàn).....................................52.1.1會計信息失真..........................................52.1.2政府會計信息有用性不足................................62.1.3會計人員缺乏職業(yè)操守..................................62.2會計誠信缺失的危害.........

4、................................72.2.1危害社會經(jīng)濟(jì)秩序......................................72.2.2企業(yè)競爭力受損，危害長遠(yuǎn)利益..........................72.2.3損害投資者利益，降低投資方信任........................82.2.4危害會計人員自身發(fā)展.............................

5、.....82.2.5影響社會穩(wěn)定性........................................82.2.6影響國際形象..........................................83會計誠信缺失的原因..............................................93.1社會道德環(huán)境惡化.......................................

6、....93.1.1社會道德秩序失衡......................................93.1.2社會監(jiān)督管理機(jī)制不完善................................93.1.3社會經(jīng)濟(jì)利益的驅(qū)動...................................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市場信息不對稱.......................................113.4會計人員綜合素質(zhì)差........................................123.4.1會計人員專業(yè)素質(zhì)低...................................123.4.2會計人員職業(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會計自身特點的限制........................................13結(jié)論...............................................................25致謝...........................