探讨会计诚信流失的成因

当前,会计诚信缺失已越来越严重,重塑会计行业的诚信,营造良好的会计信用环境,是亟待解决的重大会计问题。本文从社会体制和会计自身探讨了会计诚信流失的成因。     

加强会计诚信建设的思考

会计在国民经济管理中有重要作用。因此,市场经济越发达,就越要诚实守信。其诚信与否直接关系到国民经济核算。但会计诚信缺失现象,已严重影响了国民经济的发展。因此,加快会计诚信建设,营造良好的会计信用环境,已成为我国目前亟待解决的重大会计问题。本文就加强会计诚信建设谈谈自己的看法。     

我国会计诚信缺失原因及对策

会计诚信在市场经济中发挥着重要作用,会计诚信缺失必然会带来严重的负面效应,它给国家带来巨大的经济损失,同时也损害了会计行业信誉,会计诚信已成为社会关注的问题,本文分析了会计诚信缺失的原因,提出了解决的对策     

浅谈会计诚信问题

众所周知,诚信就是诚实、守信。诚信是中华民族的传统美德。然而,近几年来,一些会计造假、会计信息失真等事件时有发生,使会计界面临着前所未有的诚信危机。切实加强会计诚信教育和会计职业道德建设,已成为会计界当务之急,下面就会计诚信问题谈谈看法。 一、会计诚信教育和职业道德建设的有关问题 会计诚信关系整个社会问题,已引起了社会各界人士的极大关注和议论。企业应恪守其行业规范,而每     

我国会计诚信缺失原因及对策

会计诚信在市场经济中发挥着重要作用,会计诚信缺失必然会带来严重的负面效应,它给国家带来巨大的经济损失,同时也损害了会计行业信誉,会计诚信已成为社会关注的问题,本文分析了会计诚信缺失的原因,提出了解决的对策。     

刍议会计诚信机制建设

当前，会计失信已经成了社会经济生活中的公害，已成为政府、企业界和学术界所共同关注的问题，会计诚信机制建设的任务已显得十分紧迫。其实会计诚信机制的建设是个系统工程，它涉及面很广．并经过长期的奋斗才能取得成效。会计诚信机制建设，按照社会对会计诚信的总体要求，可以分为长期目标和近期目标。在会计诚信机制的建设上我们应实行长短结合、标本兼治的方针。     

浅谈会计行业诚信缺失的原因及治理对策

当前社会会计领域中的信息失真、诚信缺失及造假象越来越多,给社会造成严重的危害,已严重影响了社会经济秩序的正常运行和会计职业的社会信誉,加强会计行业的职业道德建设,提高会计的诚信和公信力,是重要而紧迫的任务,建立健全诚信会计诚信体系,才能提高会计行业的诚信度,诚信的回归是构建和谐社会的重要标志。     

浅谈会计行业诚信缺失的原因及治理对策

当前社会会计领域中的信息失真、诚信缺失及造假象越来越多,给社会造成严重的危害,已严重影响了社会经济秩序的正常运行和会计职业的社会信誉,加强会计行业的职业道德建设,提高会计的诚信和公信力,是重要而紧迫的任务,建立健全诚信会计诚信体系,才能提高会计行业的诚信度,诚信的回归是构建和谐社会的重要标志。     

关于全面开展会计诚信建设的思考

当今会计造假和会计信息失真导致的会计诚信危机日益严重,国内外资本市场不断有违规公司被查处,从中国银广厦事件,到美国的安达信事件,无不对会计诚信提出了质疑,会计界的诚信已被世人关注     

我国会计诚信问题研究

会计诚信已成为社会关注的焦点，为了减少、避免会计信息失真现象的发生，我们应提高会计诚信。本文主要指出了会计诚信存在的问题，阐述了产生会计诚信问题的原因，并提出会计信息失真的一些的治理措施。     

全国先进会计工作者(注册会计师系列)表彰大会在京举行

2012年6月27日,财政部召开全国先进会计工作者(注册会计师系列)表彰大会。财政部党组副书记、副部长、中国注册会计师行业党委书记王军出席大会并讲话。他指出,经过改革开放30多年的努力,注册会计师行业历经改革创新、不懈进取,正步入榜样辈出、楷模涌现的新时代、     

The new global accounting community: Rationale for dialogue to establish its accountability?

The reputation of the accounting community is an important intangible asset. The community persistently builds its reputation through disclosure of reputation signals that crystallize its status with the commercial social system [Riahi-Belkaoui and Pavlik, 1992; Raar J. Beyond ethics: a community platform to secure moral integrity. Australian Accounting Review 2006;16(1):41–50]. Therefore, as a community in the global village, it is an institution of accountability, which in turn is dependent on honesty and trust (Lee, 1995). The intention of this conceptual paper is to provide discourse that induces questions for reflection in the call for values underpinning the integrity and ethical stance of the profession. To an extent ethical codes assist, however in an international professional community the self-governance procedures and investigations of a local professional body may now be outside its geographical jurisdiction. Walker [Walker RG. The ASRB: policy formation, political activity and research. Paper presented at Accounting Association of Australian and New Zealand (AANZ) annual conference in Sydney; August, 1985] suggests that accounting rules are only symbolic behaviour unless compliance is monitored, and sanctions are imposed [Walker RG. The ASRB: policy formation, political activity and research. Paper presented at Accounting Association of Australian and New Zealand (AANZ) annual conference in Sydney; August, 1985. p. 12]. The internationalisation of accounting standards appears to present an opportune period in the evolution of a self regulatory accounting profession to consider the issues of moral values and integrity and ask the question, what does this international profession stand for?     

中国注册会计师行业党委开展集中总结点评

李勇副部长听取了湖北省财政厅、湖北省注册会计师行业党委和湖北省注协的工作汇报,对湖北省行业党委积极探索行业党建工作体制,在创先争优活动中开展"党性教育"、"岗位奉献"、"亮牌示范"、"服务群众"、"组织创新"等一系列活动,推进机制建设等工作给予了肯定.     

A basic user utility preference to reduce uncertainty: A dissent to reporting and asset measurement

Legitimacy and self-regulation of the accounting profession dictates that it typifies integrity and credibility in both the form and substance of its accounting standards. Unsound and dishonest business practices are not evident in the financial reports, nor are they the responsibility of accounting standard setters. Nevertheless, professional accountability is not enhanced if the financial reporting standards permit a great deal of choices, variation and interpretation, particularly in asset values. In pursuit of professional legitimacy and the credibility, accounting standards can reduce opportunities for intruding bias, inept judgement, or interpretation perspectives adding to user uncertainties. The thesis of this conceptual paper is that key user groups have an intrinsic homogeneous preference utility for information relating to financial risk, which can be satisfied by a simple asset value, based on a market bid. The balance sheet can contain a segregation of asset values, either in supplementary or classification form.     

Accounting Meets Politics: Theoretical Interpretation of Key Events (1940–2003) of the Accounting Profession in Australia

This paper examines some key developments in the Australian accounting profession and the changing nature of the authoritative influence of that profession on accounting and auditing activities. The purpose of this investigation is to demonstrate the shift in power between the political constituent (the government) and the accounting profession. The paper attempts to demonstrate how the corporatist view can help us understand the social nature of accounting and how the accounting profession can gain a greater awareness of this reality .     

South African Career Guidance Counsellors' and Mathematics Teachers' Perception of the Accounting Profession

The shortage of accounting professionals is well-documented. To address this shortage, greater numbers of school students should be attracted and enrolled in undergraduate accounting programmes. Unfortunately, school students may have misperceptions of the accounting profession. These misperceptions may result in potential entrants to the profession being lost to other professions. Secondary school teachers play an influential role in students' perceptions of future careers. This survey assessed the perceptions of the secondary school career guidance counsellors and mathematics teachers' perceptions of the accounting profession in South Africa in comparison to the medical, engineering and legal professions. The findings suggest that the accounting profession is held in lower esteem than the engineering and medical professions, but in higher esteem than the legal profession. The findings confirm previous research conducted in the USA, Australasia and Japan. Marketing and recruitment programmes should educate secondary school teachers as to the true nature of the accounting profession.     

服务我国经济转型 实现注册会计师行业跨越式发展——在特许公认会计师协会(ACCA)2012年北京年会上的演讲

(2012年5月11日)Respected Mr.President Dean Westcott,各位嘉宾,各位会员:很高兴应邀参加ACCA举办的这次北京年会,与在座各位一道共商会计行业未来发展问题。近年来,ACCA连续举办北京年会,持续关注全球经济发展新态势下     

Student perceptions of the profession and its effect on decisions to major in accounting

Changes in the business environment have created a perceived need for more creative individuals in the accounting profession. This study asserts that to attract these people, we will have to change existing perceptions of the profession. To test this assertion, we examine the relationship between students' inherent creativity, perceptions of the accounting profession, and decisions to major in accounting. We also examine the extent to which experience in an introductory accounting course changed students' perceptions and major choices. Findings indicate that students hold traditional views of the profession and this deters interest. Business and accounting students tend to be less creative than the general university population. Experience in introductory accounting drew less creative students to the major despite changing perceptions toward more modern views. Overall, the results indicate that perceptions of precision and thoroughness in the profession and the heavy work load in the introductory course discouraged creative personalities from pursuing an accounting major.     

Personality preferences of accounting and non-accounting graduates seeking to enter the accounting profession

The aim of this study is to investigate the relative personality preferences of accounting and non-accounting graduates seeking to enter the accounting profession. This study is motivated by the recent changes within the Australian accounting profession to encourage non-accounting graduates to enter the discipline, a key motivation for which is a perceived need to attract a greater diversity of individuals to pursue careers in accounting. Using the personality preferences (as measured using the Myers–Briggs Type Indicator [MBTI]) as an indicator of diversity, the results of this study signify that accounting and non-accounting graduates seeking to enter the accounting profession are likely to share similar personality preferences. The implications of this finding for a range of stakeholders associated with the accounting profession, and for matters such as stereotypical images of accountants, graduate recruitment, and university and professional curriculum development are discussed.     

Batten Down The Hatches! U. S. Accounting Scandals and Lessons for Australia

This paper warns the Australian accounting profession about the threat of fallout similar to that experienced in the US following major accounting scandals. This US fallout has included a significant loss of public faith in the accounting profession, reduced autonomy for auditors with the formation of the Public Companies Accounting Oversight Board, and the stringent Sarbanes-Oxley Act. The Australian accounting profession must maintain high-quality auditing and corporate financial reporting or risk greater regulatory intrusions and additional threats to its relatively high levels of autonomy.