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诚信是立国之基,也是会计行业的立身之本,是会计工作的命脉和灵魂。我国社会主义市场经济的正常运转必须建立在诚信的基础上。因此,为保证国民经济平稳健康发展,会计诚信必须引起高度重视。会计诚信是社会经济关系发展到一定阶段的产物,是传统“诚信”历年的发展与延伸,它要求会计人员立足会计实践,力行诚实守信。近年来,博弈论作为一种全新的经济分析方法开始运用于会计领域,并且成为分析问题、解决问题的重要工具。本文汇总总结了以企业会计诚信问题作为博弈对象,具体从会计人员、企业管理层、外部监督者三个角度且着重针对管理层角度来思考和剖析各大主体的行为对企业诚信问题产生的影响的文章,综合这些文章,我们汇总得出了一些解决会计诚信问题的参考和建议。
Honesty is the foundation of the country, but also the foundation of the accounting profession. It is the lifeblood and soul of the accounting work. The normal operation of China’s socialist market economy must be based on good faith. Therefore, in order to ensure the steady and healthy development of the national economy, the integrity of accounting must pay great attention. Accounting integrity is the product of the development of the social economy to a certain stage. It is the development and extension of the traditional “honesty ”. It requires accounting personnel to base themselves on accounting practice and practice honesty and trustworthiness. In recent years, game theory as a new method of economic analysis began to apply to the field of accounting, and become an important tool to analyze and solve problems. This paper summarizes the problem of corporate accounting integrity as a game object, specifically from the accounting staff, business management, external oversight three perspectives and focusing on the management point of view to think and analyze the main body of the behavior of the business integrity issues have an impact Of the article, a combination of these articles, we come to some summary of the accounting integrity of the issues and recommendations.