浅谈我国中小企业会计诚信.doc

摘要：会计诚信是社会经济、文化不断走向文明的内在要求，在现代经济运转方面起着重要作用。企业会计诚信不仅影响到与企业有利益关系的投资者、债权人等群体的经济利益,而且影响到整个国家的经济秩序和社会秩序。然而近几十年来，随着我国经济逐步转变与飞速发展，人们的利益关系更加个体化和对立化，各种会计失信现象频频发生，企业提供的会计失信现象严重。鉴于此，本文选择中小企业会计诚信的研究作为分析市场、乃至社会生活中会计诚信问题的切入点，以求从整体上提高中小企业会计诚信水平，并渴求以点带面，用中小企业这个点去触碰我国社会会计诚信脉搏的跳跃，去助推我国整个社会会计诚信的健康提升。

关键词: 会计诚信；中小企业；对策

Abstract:Accounting integrity is the social economy,cultural civilization to the intrinsic request,plays an important role in the modern economic operation. Accounting integrity of enterprises not only affect to the interests of the investors,creditors and other groups of economic interests,but also affected the country’s economic order and social order.However,inrecent years,along with our country economy gradually change and rapid development,people's interests are more individualized and opposition,a variety of accounting dishonesty phenomenon happens again and again,the enterprise provides the accounting dishonesty phenomenon is serious.According to this,this article choose the studying of private enterprises faith to regard market analysis and even good faith in social life as entry point,in order to increase the overall level of private enterprises whole to quest the experience of one point to lead the wholearea,and to enhance healthy the credibility of our country’s whole society with using the point of private enterprises to touch the jumps of the faith pulse in our society.

Key Words: Accounting integrity；small and medium-sized enterprises；policy

　　　本文首先从诚信的涵义出发，引申出会计诚信的涵义，并阐述了加强会计诚信建设的重要意义。接着，从多方面分别介绍了影响会计诚信的主要因素有哪些，以及对会计诚信产生的原因。随后，在分析各影响因素间相互关系的基础上，提出了构建会计诚信体系的基本框架。会计诚信的建设是一个系统的、综合的工程，需要从各方面来加强和完善。笔者在分析了各因素间的相互影响、相互作用后，认为会计诚信体系的建设应主要从加强会计诚信环境建设、会计诚信监督体系和会计信用等级评价体系建设入手。