会计诚信环境系统问题研究

发布时间：2018-09-06 15:33

【摘要】： 本文首先从民法、商法视角构筑诚信原则的内涵,界定诚信系统的追求目标及诚信原则在市场经济运行中的作用。在此基础上,从会计学视角诠释了诚信理念、会计诚信的深刻内涵,推导出会计诚信行为主体涉及所有与会计信息相关的人员、会计诚信在总个社会诚信体系中具有基础性作用和会计诚信体系构建和运行需要良好的外部环境支撑系统。阐述了会计诚信体系运行所需的主要环境系统即会计行为伦理约束系统、政府会计管制系统、独立审计监督系统、公司治理结构内部系统。首先对会计行为伦理约束系统进行理论分析及考察。本文从理论上分析了伦理、伦理道德和会计职业道德存在联系和区别,伦理与会计的内在联系,诚信是会计行为的核心伦理原则。同时对当今社会会计行为伦理约束弱化的现状进行了考察,发现世界各国普遍存在会计信息行为性失真,违背会计行为的核心伦理原则。其次对政府会计管制系统进行了理论分析及考察。本文提出了政府会计管制的理论基础即政府管制理论,政府会计管制的内涵及目标,考察了政府会计管制现状后发现我国政府会计管制同时存在管制不足和管制过度。再次对独立审计市场监督系统进行理论分析及考察。从委托代理理论的视角分析了独立审计市场监督系统对会计诚信体系运行的作用,考察当今独立审计市场监督系统运行状况后,发现其存在许多不利会计诚信体系运行的缺陷。最后立足委托代理理论论述公司治理结构对会计诚信体系的运行具有关键性作用,由于目前公司治理结构存在诸多问题,会计诚信缺失非常普遍。根据以上分析,本文提出了如何构建会计行为伦理约束系统、重构政府会计管制系统、规范独立审计市场监督系统、完善现有公司治理结构内部系统的设想。
[Abstract]:Firstly, this paper constructs the connotation of the principle of good faith from the angle of civil law and commercial law, and defines the goal of the system of honesty and the function of the principle of good faith in the operation of market economy. On this basis, from the perspective of accounting, this paper interprets the concept of honesty and credit, the profound connotation of accounting integrity, and deduces that the behavior subject of accounting integrity involves all the persons concerned with accounting information. Accounting honesty plays a fundamental role in the overall social integrity system and the construction and operation of accounting integrity system need a good external environment support system. This paper expounds the main environmental systems needed for the operation of the accounting integrity system, namely, the accounting behavior ethics restraint system, the government accounting control system, the independent audit supervision system, and the internal system of the corporate governance structure. First of all, the theoretical analysis and investigation of the ethical restraint system of accounting behavior are carried out. This paper theoretically analyzes the relationship and difference between ethics, ethics and accounting professional ethics, and the internal relationship between ethics and accounting. Honesty is the core ethical principle of accounting behavior. At the same time, the author investigates the current situation of the weakening of social accounting ethics, and finds out that the behavior distortion of accounting information exists all over the world, which violates the core ethical principles of accounting behavior. Secondly, this paper makes a theoretical analysis and investigation on the government accounting control system. This paper puts forward the theoretical basis of government accounting control, that is, the theory of government regulation, the connotation and goal of government accounting control. After examining the present situation of government accounting control, it is found that the government accounting control in our country has both insufficient control and excessive regulation. Once again, the independent audit market supervision system for theoretical analysis and inspection. From the perspective of principal-agent theory, this paper analyzes the effect of independent audit market supervision system on the operation of accounting integrity system. After reviewing the current operation of independent audit market supervision system, it is found that there are many defects in the operation of independent audit market supervision system. Finally, based on the principal-agent theory, it is discussed that the corporate governance structure plays a key role in the operation of the accounting integrity system. Due to the problems existing in the current corporate governance structure, the lack of accounting integrity is very common. Based on the above analysis, this paper puts forward the idea of how to construct the accounting behavior ethics restraint system, to reconstruct the government accounting control system, to standardize the independent audit market supervision system, and to perfect the existing internal system of corporate governance structure.
【学位授予单位】：湖南农业大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F233

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