改成人教育会计学本科毕业论文3.doc

桂林工学院成人教育学院

毕业设计(论文)

题目浅谈诚信在会计工作中的重要性

成人教育学院系(院)站(点)
形式函授层次本科年级2006级专业会计学
学生
指导教师__________________________

二〇○八年十月


摘要

中国会计业正在走向世界,每个会计人员必须从自身做起,不负重望,以严明的态度约束自己,以高尚的职业道德感召世人。然而近年来,中国会计面临“诚信危机”,会计造假等现象也大量盛行,这是关系国家经济存亡的大事,是一个绝不容忽视的问题。失真的会计信息不仅会误导投资者与债权人,使其决策失误,而且会导致国有资产和财政收入的大量流失,扰乱国民经济宏观调控和市场经济秩序。近年来曝光的一系列会计舞弊欺诈案件以及与之相关联的审计失败案例,使会计业的公信力受到严峻挑战,会计行业面临一场严重的“诚信危机”。

关键词: 城信;会计工作;重要性;会计分析


Abstract

The Chinese accountant job goes globewide in course of , every accountant pose up from oneself , not taking a look at with a heavy burden, restrain oneself with attitude strict and impartial , move and inspire mon people with noble professional ethics. The Chinese accountant is confronted with but "the sincere message crisis " in recent years, the accountant achieves in case that waiting for a phenomenon to be in vogue also in large amount , this is to concern country economy living or death great event , is that one holds the problem ignoring by no means. That accounting information not true to life or to original may mislead an investor not only uses whose decision-making fault with the creditor, a great quantity that can lead to state-owned assets and the budgetary e runs off and , disturbs national economy macro-control and order of the market economy. That in recent years, a series of accountant fraudulent practices being exposed ch