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| 会计职业道德与诚信问题研究
摘 要
企业高质量发展的背后离不开坚实可靠的会计工作，然而近年来企业却频繁爆出会计丑闻，给企业乃至整个社会的发展都带来了众多负面影响。在当下会计频繁失职失信的大背景之下，本文首先阐述了会计职业道德与诚信的内涵，基于此分析了会计职业道德滑坡和诚信缺失的现状、危害及其产生原因。会计缺乏职业道德和诚信会降低会计信息的决策有用性、影响企业运营且阻碍国家发展。文章认为企业缺少有效的内部控制和外部审计监督是造成会计失职失信的主要原因，与此同时文章还提出了导致该现状的另外两个原因分别是：会计失职违法成本低、缺乏职业道德与诚信教育。最后，针对具体的导致该现状的原因，本文提出了相应的治理措施，有望能改善当下会计失职失信的现状，提高我国会计信息的质量。
关键词:会计职业道德；会计诚信；决策有用性；内部控制；外部审计；
Abstract
The high-quality development of enterprises is inseparable from solid and reliable accounting work.However, in recent years, accounting scandals have frequently broken out in enterprises,which has brought numerous negative effects on the development of enterprises and even the whole society.Under the background of frequent dereliction of duty and trust-breaking ofaccounting, this paper first elaborated the connotation of accounting professional ethics and integrity, based on this analysis of the status quo,harm and causes of accounting professional ethics decline and lack of integrity.The lack of professional ethics and integrity of accounting will reduce the decision-making usefulness of accounting information,affect the operation of enterprises and hinder the development of the country.The article thinks that enterprises lack of effective internal control and external audit supervision is the main reason for accounting dereliction of duty and trust-breaking,and at the same time, the article also puts forward the other two reasons that lead to this situation: low cost of accounting dereliction of duty and violation, lack of professional ethics and integrity education.Finally, according to the specific causes of the current situation,this paper puts forward the corresponding governance measures,is expected to improve the current situation of accounting dereliction of duty and breach of trust, improve the quality of accounting information in China.
Key words: accounting professional ethics; Accounting integrity;Decision usefulness; Internal control; External audit
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