从委托代理谈会计诚信

继安然、世通以及我国的银广夏事件以来,社会各界对会计作弊以及会计诚信问题进行了各种各样的讨论,本文主要从委托代理关系的角度阐述确保会计诚信的一些看法.     

浅议我国会计诚信体系

近年来,理论界对"什么是会计诚信"、"当前会计诚信缺失的原因"以及"如何提高会计诚信"等问题进行了积极的探索.为了系统研究会计诚信相关问题,本文从我国会计诚信教育不力、会计诚信法规机制不健全、监管机制监管乏力以及诚信评价机制不健全等方面对会计诚信缺失的原因、危害等问题进行了分析.通过我国会计诚信现状的分析,提出了应从增强会计诚信教育力度、健全法规机制、监管机制以及完善诚信评价机制等四个方面来构建会计诚信体系,这些都为实现和谐会计奠定了基础.     

会计诚信缺失的现状及对策

市场经济是诚信经济,会计是诚信行业。近年来,曝光的一系列会计舞弊欺诈案件以及与之关联的审计失败案例,使会计业的公信力受到严峻的挑战,会计行业面临一场严重的“诚信危机”。会计诚信是会计应有的素质。会计工作的好坏,会计资料的真假,都直接与会计人员的诚信紧密相关。文章探讨了会计诚信的内涵与现状,并在分析会计诚信缺失原因的基础上,提出了提高会计诚信水平的途径和重塑会计诚信的对策。     

关于会计诚信缺失问题研究

诚信是会计职业最基本的职业道德恪守,对保证经济活动正常运行、规范经济行为合法操作具有重要的作用。本文通过分析会计诚信缺失的表现形式以及会计诚信缺失所造成的危害,阐述造成会计诚信缺失的原因,并就构建良好的会计诚信提出具体的建议与对策。     

论会计诚信重建

随着会计法律制度的不断完善和市场经济的发展,会计诚信问题日益引起人们的关注。本文就当前会计界普遍存在的会计诚信问题进行了思考。对看似主观语义的会计诚信的客观本质提出了不同的见解,并对会计诚信缺失的深层原因以及重塑会计诚信的宏观、微观手段等进行了深层次思考和阐述。     

浅析会计诚信问题

从古至今,会计诚信都影响着整个社会经济运行的秩序。良好的会计诚信能维持社会经济的健康发展,而恶性的会计诚信则会使社会经济发生紊乱,甚至会使经济体系崩溃。导致会计诚信存在问题的原因多种多样。如会计监督不力,执法部门松懈作业,会计法律法规不健全,会计人员职业道德素养较低等。本文力图从会计诚信、会计职业道德以及从会计诚信的重要性两个层面分析,进而提出一些可以改善会计诚信的措施。     

试论会计诚信

近些年来，会计诚信问题被全社会所关注，面对严重的会计诚信危机，正确理解会计诚信，不诚信的会计信息形成的原因，不诚信的会计信息的危害以及如何重塑会计诚信是我们面临的重要课题。     

通过加强内部控制提高会计诚信的思考

会计诚信不仅是会计职业道德的一项基本要求,更是会计人员担负起会计使命的重要前提。环境基础薄弱、监督机制不健全以及激励约束力度不强都是导致会计诚信缺失的重要原因。因此,企业可以通过改善内部环境来创造会计诚信的环境基础,通过强化控制活动来加强对会计诚信的监督,并通过建立奖惩机制来对会计诚信进行激励和约束,从而提升会计诚信。本文首先对会计诚信缺失的原因进行了分析,然后提出了通过加强内部控制来提高会计诚信的一些看法,以期为相关企业提供参考。     

信息环境下会计审计中的诚信价值分析

随着市场经济以及信息技术的快速发展,商业交易模式逐渐多样化,诚信价值以商业活动中不可置疑的作用的,在会计审计中越来越重要。本文结合我国信息环境下会计审计中的诚信价值,对诚信价值以及会计审计中的诚信价值进行了简要的探讨和分析。     

会计诚信缺失问题研究

一、会计诚信缺失现状概述 会计是诚信行业。近年来，曝光的一系列会计舞弊欺诈案件以及与之关联的审计失败案例，使会计业的公信力受到严峻的挑战，会计行业面临一场严重的“诚信危机”。会计诚信是会计应有的素质。会计工作的好坏，会计资料的真假，都直接与会计人员的诚信紧密相关。     

The Relationship between the Firm Size and the Quantity of Accountants Employed by the Firm： An Analysis of the 436 Listed Firms in the Chinese Shenzhen Stock Exchange

There are 9.56 million accountants in China, who are working in different size firms and nonprofit organizations. The objective of this article is to examine the quantitative relationship between the firm size and the quantity of accountants working for the firm. In this paper, the employees, sales revenues, and total assets in a firm are employed to measure firm size. The authors collect and analyze the data of 436 listed firms from the Chinese Shenzhen Stock Exchange. The result of this study indicates there is a positive relationship between the firm size and the quantity of accountants employed by the firm. The study also establishes the multiple regression equation, which can be used to predict the quantity of accountants of listed firms. And it provides a way to predict the quantity of accountants of legal organizations.     

What is an Accountant? An Investigation of Images

Abstract

The purpose of our paper is to identify different images of accountants held by different groups of people and to understand how the different images come about. In doing so, we focus on how accountants are perceived by others as well as how they perceive themselves. Through analysis of 1,794 usable questionnaire responses by university students, newly appointed accountants, and practicing accountants, we find an image close to the beancounter stereotype, and that of a modern professional, with the highest score for success but also for honesty. We also uncover a third image including nuances that are neither favorable nor unfavorable (the plain vanilla accountant), which suggests that the extremes found in cultural representations do not always reflect the real world. In addition, we find that the greater the distance from the profession, the less attractive the image of accountants is and that different sources of influence affect perceptions of accountants. In particular, the public perception of an accountant is less favorable when constructed from media sources. Finally, we add to the existing literature by showing that the self-image of accountants may change over time as experienced practitioners, compared to new hires, exhibit a sort of disillusionment about their professionalism.     

会计师事务所营销策略研究

本文通过对注册会计师服务市场现状和问题的分析，以服务营销理论为理论工具，结合注册会计师行业的特点，提出了会计师事务所的一般营销策略，包括市场定位策略、产品策略、价格策略、促销策略、人员策略、服务过程策略及有形展示策略等。     

关于审计质量问题现状的博弈分析

审计质量是注册会计师和会计师事务所的生命,但我国资本市场上一系列审计舞弊事件的发生(如“银广厦”、“郑百文”等),造成了审计职业界的信誉危机。针对这些问题,本文着重从注册会计师与事务所质量控制制度、被审计单位以及审计报告使用者的博弈关系来考察。根据博弈分析的结果,并结合目前我国会计和审计市场不成熟的现状,提出了提高事务所审计质量的相关对策。     

谨慎原则的认识及思考

谨慎原则是指会计人员在会计处理过程中应保持必要的谨慎。本文认为,谨慎原则并不能应用于所有的会计业务,只能应用于存在不确定性的业务:即会计业务发生本身具有的不确定性;对经济业务进行确认和会计政策选择时的不确定性;对经济业务进行计量时的不确定性;信息使用者存在信息需求的不确定性。应该合理应用谨慎原则,防止谨慎原则被滥用。     

Accounting in Turkey with reference to the particular problems of lease transactions

Leasing in Turkey has grown rapidly in the later part of the 1980s. This has presented challenges to accountants which have yet to be resolved. At present the country does not have an accounting standard on this topic and as a consequence transactions are recorded in accordance with tax laws. This paper considers the development of accounting in Turkey and whether the principles stated in International Accounting Standard (IAS) 17 on leasing are applicable for Turkey. The responses to questionnaires sent to accountants in Turkey suggest that the principles in IAS 17 are acceptable to accountants in that country.     

注册会计师法律责任研究方法的改革思路

长期以来，中国注册会计师法律责任只是囿于单一的法律注释评介和对社会现象的重复归纳演绎，这是法学研究最基本的方法，但不是惟一模式。注册会计师法律责任研究必须迎纳新兴科学理论和方法，突破陈旧模式，开拓研究视野，更新研究方法。重视经济系统分析学科对注册会计师法律责任研究的导入，这是科学发展中的竞争与融合，是注册会计师法律责任研究的必由之路。     

The Value-Relevance of Financial Statement Recognition versus Note Disclosure: Evidence from Goodwill Accounting

This paper aims to examine how the adoption of a new Enterprise Resource Planning (ERP) system challenges the definition of the expertise and roles of accountants within organizations, leading to new, hybrid positions. By drawing on structuration theory, we propose to conceptualize the potential change in accountants' practices and positions as a structuration process, and ERP systems as modalities of structuration, providing new interpretive schemes, norms and co-ordination and control facilities, which influence the direction of hybridization between accountants and other professional groups. Since the results of this process are neither predictable a priori, nor generalizable, we are convinced that detailed interpretive case studies of ERP implementations are needed to understand their complex impacts on accountants. Hence, we provide one such study in order to explore the 'ambiguous' and often inconsistent consequences for accountants deriving from the adoption of an ERP system.     

会计信息失真问题研究

可靠、相关的会计信息是信息使用者做出正确决策的基本前提和务件。但是现实情况是会计信息失真问题相当严重，既有故意失真．也有无意失真，还有制度性失真、技术性失真、时效性失真等。故意制造虚假会计信息的动机有：谋私利，欺骗投资者，骗取贷款．应什业绩考核．逃税避税等，既有经济学上的原因也有社会学上的原因。     

关于完善会计从业资格管理的探讨

本文在调研了解会计从业资格管理现状的基础上,从制度建设、调转管理、信息平台、学历确认等方面分析了会计从业资格管理存在的问题,提出了完善人员培养机制、加强信息建设、完善管理制度、创新继续教育模式等建议。