我国会计诚信体系存在的问题及解决方法.doc

摘要:会计诚信体系是由实施和保障会计信用正常运行的一整套制度所构成的机制的总称，其建设是需要通过多方的角度进行思考，既包括内部因素、也包括外部环境。在现今我国会计信用普遍缺失、会计舞弊案件频发的大环境下，建立一个既适应我国国情，也能权衡各方因素的会计诚信体系，对我国市场经济的健康发展和整个社会信用体系的建设都至关重要。本文通过大量的文献搜索，主要是查阅了产权理论、委托代理理论和公司治理理论，我国独有的监督机制和会计行业自律，从而建立起扎实的理论支撑框架。最后，根据理论的基础和综合多角度的考虑，形成了相应的会计诚信体系。此体系不仅结构更趋向合理、职责更趋向分明、制度更趋向保证，同时也务求最大化地平衡各方的制衡和约束。

关键词：会计诚信体系；产权；委托代理；公司治理；监督

Abstract:The system of accounting ethics is a mechanism which ensures the effectiveness and efficiency of accounting morality. When consider its establishment, it might go through precise examinations including internal factors and external environment. In the circumstances of both significant moral deficiency and thousands of accounting fraud, it is fundamental to build up a suitable system which can probably provides a balance of various perspectives as well as accommodates to specific regulatory and economic surroundings in China. In order to establish the empirical analysis, this paper had already proceeds an extensive literature review. The following theories could support further analysis: the theory of property, principle-agent theory, corporate governance, Chinese regulatory mechanism and discipline for accountants. Such ethics system contributes to the existing system in the following ways: 1) the structure becomes more reasonable; 2) the responsibility becomes more clear; 3) the regulatory environment becomes more secure. Most importantly, such system also chases a tradeoff of miscellaneous considerations. 

Key words: the System of Accounting Ethics；Theory of Property；Principle-agent；Corporate Governance；Regulation

本文首先探讨社会诚信的内涵，并从其与会计诚信的关系中，引出会计诚信的定义，并指出会计诚信是保证市场经济稳定健康发展的重要条件之一。再者就当前我国会计诚信的现状，分析了存在和潜在的问题，综述了既有自身会计基础薄弱的因素、也有外界监督和法规保障不健全的原因。

　　　第二部分本文通过五大观点角度：产权理论、委托代理理论、公司治理、监督机制和行业自律，综合全面地分析引发会计失信和会计舞弊案例频起的原因。并发现建立一个权衡多方角度的会计诚信体系刻不容缓。

最后，本文通过第二部分文献搜索得出的理论基础，建立了一个适应我国国情的会计诚信体系，此体系既考虑内在因素，即内部产权制度、委托代理关系、公司治理结构，又考虑了外部因素，即监督保障体制和社会舆论支持。