会计诚信问题的理性思考

摘　要
近年来，会计诚信问题的缺失对我国会计领域乃至整个社会经济领域的危害性日益突出。理论界对什么是“会计诚信、当前会计诚信缺失的原因以及如何提高会计诚信”等问题进行了积极的探索并提出了精辟的见解，但是也存在一些不完善的地方。目前会计失信问题的治理并没有一个完整的主线和路径安排，甚至在理论界还出现了许多相悖的观点，如关于要不要管制，张维迎认为管制破坏了信誉基础，而也有人认为会计市场需要管制等等。为了解决会计诚信缺失的问题，本文试从监督机制、经济伦理角度、会计制度、以及道德环境等方面对会计诚信缺失的原因、危害等进行分析，针对我国目前的会计状况，提出了重塑会计诚信体系和全面提高会计诚信的理论。本文认为，为了加强会计诚信建设、提高诚信理论水平，我们应从健全法律制度、加强会计法规建设、完善产权界定制度、推行会计委派制、提高会计失信成本、加强会计职业道德建设、加强委托人对会计行为主体的监督等方面来着手。社会发展呼唤诚信，经济发展也需要诚信，经济越发达，职业越社会化，道德信誉就越重要。由此可见，会计诚信建设不仅关系着我们经济的兴衰成败，同时也影响着整个世界经济的发展。
关键词：会计诚信缺失；信息不对称；产权制度；原因；措施。

 
ABSTRACT
In recent years, the hazardousness of the lack of credibility of accounting on our country’s accounting field even on the entire social economy fields was prominent day by day. Theories field have carried on aggressive quest on “what is accounting trust, the reason of the lack of the credibility of accounting and how to raise the credibility of accounting” and proposed some penetrating opinion, but also had some imperfect place.
 At present ,the controlling on the credibility of accountant has not have a main line of integrity and a path arrangement yet ,ever still appearing some viewpoint which the heterogeneity disobeyed in the theories field. In order to solve the question on the lack of credibility of accounting , the article tries to analysis this from the surveillance mechanism ,the economic ethics, the  accounting system , moral environment and so on , and in view of  the accountant condition in our country nowadays , the  article proposed the theory of remolds the credibility system of accounting and comprehensively enhance the credibility of accounting . The article believed , in order to strengthen the credibility of the accounting and raises it’s theoretical level ,we should begin with perfecting the legal system ,strengthen the construction on the accountant law , consummate the property right limits system ,carry out the accountant delegate system , enhance the cost of breaking a promise of accountant , strengthen the construct on the occupational ethics of accountant and so on . The development of our society need credibility , and the development of economics also need credibility , the economy develops , the occupation socializes , the moral prestige is more important .Thus it can be seen ,the credibility of accounting not only relating to the economics’ prosperity and decline in our country , it also affecting the whole world’s economics’ development simultaneously .

Key words: The lack of credibility of accounting; The asymmetry of information; Property right system；Reason; Countermeasure.

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