會計誠信風(fēng)險和政府治理

1、 高等學(xué)校教師碩士學(xué)位論文 （2010 屆） 會計誠信危機與其政府治理 The Crisis of Accounting Integrity and Its Administration by the Government 研究生 勇軍 指導(dǎo)教師 錢玉英 專 業(yè) 名 稱 政治學(xué)理論 研 究 方 向 當(dāng)代中國政府與政治 論文提交日期 2010 年10 月 會計誠信危機與其政府治理 中文摘要 中文摘要 進入21 世紀(jì)以來，中國的改革與發(fā)展正在快速向前推進。會計工作已成為市 場經(jīng)濟活動不可或缺的一個組成部分。會計信息是國家宏觀經(jīng)濟管理部門、企業(yè) 和投資者進行決策的依據(jù)。會計信息的真實可靠是建立和完善

2、社會主義市場經(jīng)濟 體制的根本保證。然而，世紀(jì)之初發(fā)生的美然事件、中國銀廣夏事件等一系 列財務(wù)丑聞?wù)痼@了世人，會計誠信危機引起社會的廣泛關(guān)注。 會計誠信缺失導(dǎo)致的會計信息失真已直接或間接地給消費者、投資者、債權(quán) 人甚至國家?guī)砹藷o法估量的損失。會計誠信危機已不僅僅是一個道德問題或經(jīng) 濟問題，它已成為一國政府必須面對的現(xiàn)實的政治問題。本文運用社會資本等理 論闡述了會計誠信缺失的危害以與會計誠信危機產(chǎn)生的原因，并在此基礎(chǔ)上就會 計誠信危機的政府治理給出了相應(yīng)的對策。 關(guān)鍵詞：會計誠信危機 危害 政府治理 作 者：勇軍 指導(dǎo)老師：錢玉英 I Abstract The Crisis of Account

3、ing Integrity and Its Administration by the Government The Crisis of Accounting Integrity and Its Administration by the Government Abstract Entering the 21st century, China's reform and development is rapidly moving forward. Accounting has become an integral part of the market economy.Accounting

4、 information is the basis of decision-making for the state's macroeconomic management departments , enterprises and investors. The true and reliable accounting information is the fundamental guarantee to establish and perfect the socialist market economy system. But a series of financial scandal

5、 such as Enron in U.S. and Yin Guangxia in China at the beginning of the 21st century shocked the people. The crisis of Accounting integrity has aroused widespread concern in the connunity. Accounting information distortion caused by the lack of accounting integrity has brought the incalculable dama

6、ge directly or indirectly to consumers, investors, creditors and even countries. The crisis of Accounting integrity is not only a moral problem or an economic problem, but a political problem which the government confront. This article describes the harm from the lack of accounting integrity and its

7、 reasons by using social capital theory and other theories. At the same time , the article gives some corresponding countermeasures on the administration by the government. Key words : the crisis of accounting integrity ; harm ; administration by the government Written by : Chen Yongjun Supervised b

8、y : Professor QianYuying II 目 錄 導(dǎo) 論?1 （一）選題的緣起?1 （二）國外相關(guān)研究綜述?1 （三）核心概念界定?3 1.會計誠信?3 2.會計誠信危機?3 （四）運用的理論?3 （五）研究方法?6 一、會計誠信危機的典型案例?7 （一）美然事件?7 （二）中國銀廣夏事件?8 二、會計誠信缺失的危害性?11 （一）擾亂市場經(jīng)濟秩序?11 （二）損害投資者的利益?13 （三）損害政府的權(quán)威和形象?13 （四）加大金融風(fēng)險?14 （五）惡化社會風(fēng)氣和投資環(huán)境?<div id="loadingAD"><div class="ad_box">