浅析会计诚信缺失危害及对策

On the Harm and Countermeasures of the Lack ofAccounting IntegrityAbstractHow to deal with the harm caused by the lack of accounting integrity,whether at home orabroad,is a key work that must be paid attention to and implemented.In 2001,Premier ZhuRongji made a speech,and proposed that the relevant staff engaged in accounting must be honest,integrity oriented,follow the standards,and do not make false accounts.The simple 16 wordsmake accounting integrity become the focus of research at home and abroad again.Until now,thegovemance of accounting integrity is still the basic work of the current macro-economy.Theintegrity of accounting work is extremely important.Relevant staff are still trying to study thegovemance of the damage to the lack of accounting integrity in a new field.With the rapiddevelopment of economy and society,the current situation of the whole macro-economy isbecoming more and more complex.Based on reading a large number of documents and combiningwith the current social hot issue-"Ruixing coffee"caused by the loss of accounting integrity,thispaper analyzes and discusses the harm of strengthening the professional ethics of accountingpersonnel,establishing and improving the internal control system of enterprises,and improvingthe identification level of investors for information,strengthen punishment and other effectivemeasures to deal with the damage of accounting integrity,which is also the breakthrough point ofthis topic.This paper will start with the performance of the lack of accounting integrity,analyzeand answer the contradictions and conflicts of stakeholders in all aspects,find out the key pointsof the lack of integrity;secondly,based on the principle of maximizing the interests,add newassumptions to the conflicts of interests in the transaction process,and assume that the businessoperators choose to cheat,then the cost of the lack of integrity will be quantified by the CSRCPunishment,from the law,public opinion,business reputation and other aspects of the behaviorcharacteristics of different subjects.In recent months,due to the financial fraud of Ruixing,theintegrity of many enterprises has been questioned,which has brought serious adverse effects to thesociety.It is imperative to reshape the image of the accounting field.Therefore,it can be seen thatthe integrity is inevitable for the progress of accounting work and economic developmentKey words:lack of accounting integrity:financial fraud;ham;causes;countermeasures