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1、www.ocscf.org Paper写作范文-会计诚信问题这篇paper写作范文主要讨论了会计诚信问题。会计工作人员与企业事业单位属于直接的隶属关系，有一些的企事业单位为了自身的利益，有时会违反相关规定要求会计工作人员做出一些违反会计诚信的行为，如果会计工作人员坚持职业道德或者是会计诚信，有可能会面临着失业的风险，这是会计职业道德和会计诚信缺失的重要原因。Accounting integrity is the inheritance and development of integrity, a traditional virtue in Chinese business circles,
2、and the product of the development of social and economic relations to a certain extent. It requires accounting staff to adhere to the principle of seeking truth from facts, to record the accounting facts and accounting work objectively and fairly, based on work practice, practice honesty and trustw
3、orthiness. Accounting integrity is the foundation of accounting industry, and the construction of accounting integrity system is directly related to the capital market, national tax, market economy and the economic interests of stakeholders.Accounting integrity requires accountants to follow account
4、ing professional ethics; Basic accounting computerization skills; Provide quality accounting services.If people do not have the consciousness of pursuing fairness, there can be no fair transaction, no contract performance corresponding to rights and responsibilities, and no implementation of the pri
5、nciple of good faith.Only when accountants maintain certain independence in interpersonal communication can they assume their own responsibilities and gain trust. The accountant personnel has certain freedom, independence, just can make the accountant personnel of good faith has the freedom of the u
6、nit that chooses good faith, good faith and good faith boss, let the person of bad faith do not have him figure.Accountant personnel should accomplish objective, fair, neutral above all. Although the degree of neutrality and objectivity is sometimes impossible to measure accurately, as the first qua
7、lity of human being - integrity, accountants must keep it in mind and put it into accounting practice.Accounting personnel should not only master accounting and basic accounting treatment methods, but also pay attention to the training of qualified accounting software operators, managers and maintai
8、ners, to achieve the ability of moral commitment. For example, the bank to provide loans to enterprises, is not the first to see the reputation of the enterprise, but to test its ability to repay.Honesty is the basic guarantee for accountants to correctly implement national laws and regulations, acc
9、ounting law, accounting standards and other financial and economic policies and systems, and fulfill accounting responsibilities. Accountants must keep themselves clean, maintain fairness and public ownership, never use their power for personal gain, and never pursue personal interests. Accountants
10、should improve their own requirements, prohibit fraud or even bribery or anti-bribery; At the same time, accountants should strengthen the learning and continuing education in the future work, to create a clean and noble character. At the same time, clean fenggong also requires accounting personnel
11、to do impartially law enforcement, lead by example.In recent years, in order to standardize economic order and increase market operation, the ministry of finance, together with relevant departments, has issued and revised and improved relevant financial and economic laws and regulations, which plays
12、 a crucial role in preventing, curbing and punishing accounting fraud and ensuring the quality of accounting information. However, the relevant financial regulations still need to be improved. In addition, due to the weak supervision, insufficient crackdown, leaving many paper in the face of despera
13、te interests temptation, even if be punished, but too light, led to stakeholders who tested, forming a military alliance the dishonest ACTS produced serious social impact, making the financial and accounting integrity into a vicious circle. Some law enforcement departments also have the principle of
14、 punishing accounting dishonesty by emphasizing institutions over individuals and internal treatment over public exposure, which is interfered by human factors, thus leading to the virtual existence of financial and economic laws and regulations on the punishment of dishonest behavior to some extent
15、.Whether it is business managers or ordinary accounting workers, the violation of accounting integrity, the emergence of false accounts is nothing more than driven by interests, and when the risk value is very small, and the interests are very large, there will be more people to take risks. To enter
16、prise managers, the companys power distribution system is a great holes can let its profit, it is the separation of operation right and ownership system, because managers in the enterprise internal, available information, contact information, often to excess, small and medium shareholders and minority shareholders, is largely from dividends, the purpose of holding this creates two same role between the interests of the overflow, enterprise core management personnel
