I会计诚信评价体系问题研究摘 要会计诚信问题是社会信用体系的重要组成部分，它成为当今市场经济发展中企事业单位必然会产生的问题，是当前企事业单位信用建设的基础。目前越来越多的人认识到会计诚信的重要性，会计诚信评价体系无论对企业、事业单位、政府还是评级机构而言，都具有非常重要的意义。会计诚信评价体系对我国的会计工作监管具有重要作用，如果我国的整体的会计诚信水平低下，会严重影响国外企业对我国企业的印象。由此可以看出，建立会计诚信评价体系，对我国市场经济发展起着指引作用。基于此前提，本论文从会计诚信评价体系的设定出发，结合常见的会计诚信问题产生的现状及成因，通过上海市会计诚信评价体系的发展历程，总结出会计诚信评价体系平台的完善方向，探索相应的解决策略，为会计诚信评价体系提供制度保障。关键词：会计诚信；会计信息；评价体系；系统IIResearch Regarding Evaluation System of Accounting IntegrityAbstractAccounting Integrity is the important component of the social integrity system. Which has become the problem occurred in the enterprises and work supervision as the development of market economy. The construction of accounting integrity system is the foundation of the integrity structure for the enterprises and work supervision. The importance of the accounting integrity is of taken seriously by more and more people, no matter for the interpret afflicted institutions. government and the rating agencies. It does make deeply sense. The evaluation system of accounting integrity play an important role on work supervision of accounting by government departments. The low overall level of a accounting integrity will impact the impression on domestic enterprises than the foreign in depth. Stated thus, to construct and develop the accounting integrity system well, especially to the development of market economy with guidance function. Based on this premise, this thesis research form the setting of accounting integrity system, combine t...
