会计诚信外文文献

会计诚信之本--不做假账

会计是诚信行业。会计的本质归根结底是一个字：“真”，会计的衰亡也是一个字：“假”！如果会计失之诚信，弄虚作假，欺诈舞弊，会计得以存在的基础就会随之崩塌，会计业的生命力也就随之完结。因此，“不做假账”，应成为会计诚信之本，应成为我们会计从业者的座右铭。本文就此谈点浅见

中国现代会计先父潘序伦先生指出：“立信，乃会计之本；没有信用，也就没有会计。”诚信是市场经济的基石，是会计工作的生命线，更是会计从业人员的安身之本、立业之基。不做假账，保证会计信息质量，是会计诚信之本。

朱镕基同志在世界会计师大会上曾经告诫：“所有会计审计人员必须做到‘诚信为本，操守为重，坚持准则，不做假账。’恪守独立、客观、公正原则，不屈从和迎合任何压力与不合理要求，不以职务之便谋取一已私利，不提供虚假信息。”这就要求会计人员在处理会计事务时，要客观、真实、公正地反映各项经济业务，不做假账，从源头上确保会计资料的真实性和可靠性。

一、严把原始凭证审核关，从源头上防止假账

原始凭证是经济业务发生时取得的书面证明，是证明会计事项发生的唯一合法凭证。由于在实际工作中“三无”发票较多（无日期、无经济内容、无经办人），有的是白条领据，有的是虚假发票，所以，会计人员要以财经法律、法规、制度等为依据，对原始凭证进行认真审核。在审核时应把握以下几点：（1）真实性审核：审核该凭证是否反映了经济业务的本来面目，有无伪造、虚开行为，对于基建投资的发票要附有合同、预（决）算、负责人审批意见书、监理签发的支付书等；房屋工程维修要使用建筑安装业专用发票并附有合同（协议）、预（决）算、验收报告等；车辆维修发票要附有《车辆维修呈批单》、维修清单；招待费发票要附有《公务接待呈批单》、原始菜单；办公用品发票要附有明细单并加盖印章；凡属政府采购项目一律附政府采购合同、验收结算书等。对缺乏真实性的凭证要进一步查明，确属虚假的，要拒绝办理。（2）合法性审核：审查该凭证是否符合有关法律、法规、财务制度，是否违反预算和财经纪律，对不合法的原始凭证不予受理。（3）完整性审核：主要审查该凭证的手续是否完备，应填项目是否填全，是否有税务或财政监制章，有关经办人员是否签章，领导是否批准等，对不完整的原始凭证应予以退回。（4）正确性审核：审查该凭证的摘要和数字是否填写清楚、正确，数量、单价、金额计算是否正确，金额大小写是否相符等。办理支付业务时，一定要严格按照《现金管理暂行条例》规定办理，凡属银行转账范围内的一律转入填制发票单位账户上，严禁转入其他账户或个人账户。

二、不唯上，只唯法，决不做假账

会计人员是平等履行职责的独立个体，会计职责是受《会计法》保护不可侵犯的。《会计法》第五条规定：“会计机构、会计人员依据本法规定进行会计核算，实行会计监督。任何单位或者个人不得以任何方式授意、指使、强令会计机构、会计人员伪造、变造会计凭证、会计账簿和其他会计资料，提供虚假财务会计报告。任何单位或者个人不得对依法履行职责、抵制违反本法规定行为的会计人员实行打击报复。”因此会计人员一定牢记自己的职责，不要为个人或局部私利丧失原则，要时刻记住朱镕基同志的告诫，不做假账。在编制财务会计报告时，应以核对无误的会计账簿数字为依据，决不能以估计数、计划数填报，更不能弄虚作假，篡改和伪造会计数据，要认真核对有关账目，切实做到账证相符、账账相符、账实相符和账表相符，保证财务会计报告真实可靠。会计人员要加强自身道德修养，做到自重、自律、自强，不为权势所迫，不为金钱所动，做诚信的会计人，决不做假账。

三、依法办事，加大对会计造假者的处罚力度

会计造假的目的，是侵占国有资产、转移国家资金、偷逃国家税收、骗取贷款和社会资金等，会计造假给国家、投资者、债权人造成重大经济损失，动摇了经济社会的信用基础，

扰乱了市场经济发展的正常秩序。因此应加大对造假者处罚力度，提高会计造假的成本，将行政处分、行政处罚、经济罚款和民事赔偿结合起来，要使造假单位的责任领导、直接责任人因造假获得的利益大大低于罚款、赔偿；对那些缺乏应有的职业道德或职业道德不高，价值观念发生偏差，主动或被动参与制假，造成会计信息严重失真，不能如实反映单位的财务状况、经营成果和现金流量的会计人员，应将其清除出会计队伍，让其付出倾家荡产、声名狼藉的代价；同时，对诚信守法的单位和道德高尚、不畏重压、不做假账的会计人员要给予表扬和奖励。

总之，会计信息的真实、完整是衡量会计工作质量的标准，“不做假账”是会计诚信之本，是会计工作的生命，是每个会计人员最基本的职业道德和行为准则，也是做好会计工作的起点，会计人员应牢记“不做假账”，要执业以德，核算依法，遵循规则，笃做真账，让“不做假账”成为广大会计人员的自觉行动。

====================================================================== Accounting credit of this - do not do false accounts

Accounting is the integrity of the industry. Ultimately the nature of accounting is a word: "true", the decline of accounting is a single word: false! If the accounting loss of integrity, fraud, fraud, fraud, the accounting will follow the basis of the existence of failure, the accounting industry's vitality along with it the end. Therefore, "do not do cook the books", should be the integrity of the accounting, accounting practitioners should be our motto. On the point of this article Opinion

Modern accounting My father Mr. Pan Xulun said: "Ericsson, is the accounting of the present; no credit, there is no accounting." Credibility is the cornerstone of the market economy is the lifeblood of accounting, it is shelter for the accounting professionals, Liye the base. Makes false accounts and ensure the quality of accounting information, accounting integrity of this.

Comrade Zhu Rongji has warned the World Congress of Accountants: "All accounting and auditing must be 'honesty, personal integrity, adhere to standards, do not do accounting fraud. Adhere to an independent, objective and fair principles, never yield to any pressure and meet and unreasonable demands, not to his position to gain of private interests, not to provide false information. "This requires the accounting officers in dealing with accounting matters, must be objective, true and fair reflection of the economic business, do not do false accounts, accounting information from the source to ensure the authenticity and reliability.

First, strictly original documents and approval from the source to prevent false accounts

Original certificate is to obtain economic and business occurs documentary evidence to prove that the only legitimate transactions occurring evidence. As in the practical work of the "three no" invoice more (no date, no economic content, not managers), some white striped collar, according to, some false invoice, so should accountants financial laws, regulations and systems based on , carefully examine the original documents. In the audit should be the following points: (1) the authenticity of audit: an audit of the evidence whether it reflects the real face of the economic business, with or without fake, and fake acts of invoices for investment in infrastructure should be accompanied by the contract, pre (summary) operator, responsible for approval submissions, payment of books issued by the Commissioner; housing projects to use the construction and installation industry, maintenance of invoices accompanied by a contract (agreement), pre (summary) operator, inspection reports, etc.; vehicle repair invoices to be accompanied by "

vehicle maintenance Chengpi single "maintenance list; Hospitality invoices should be accompanied by" a single official reception Cheng Pi ", the original menu; office supplies invoices with details to be single and seal; where Government procurement projects be attached to government procurement contracts , acceptance of the accounts and so on. The lack of authenticity of the certificate to be further identified, are indeed false, to refuse to handle. (2) the legitimacy of review: review of the evidence for compliance with relevant laws, regulations, financial systems, whether the violation of budgetary and financial discipline, the original documents are not legally inadmissible. (3) integrity of the audit: major review of the evidence of the procedures are complete, whether the project should be completed filled the whole, whether tax or financial producer chapter, whether the handler signature, whether the leader's approval of the original documents are not complete should be returned. (4) the correctness of review: review of a summary of the evidence and whether the figures that date, correct, quantity, unit price, the amount of calculation is correct, the amount of the compatibility of such case. Payment processing business, must be strictly in accordance with the "Interim Regulations on cash management" regulations, the right-bank transfers within the unit of account be transferred to fill in the invoice, the non-transferred to other accounts or personal accounts.

2, no CD, only the only method, do not cook the books

Accounting personnel perform their duties independent of individual equality, accounting duties are subject to the "Accounting Law" to protect the inviolability of. "Accounting Law" and Article V provides: "accounting and accounting officer pursuant to the provisions of this Law, accounting, supervision of accounting. No unit or individual shall not in any way incite, instigate or forcibly order accounting, accounting personnel to forge or alter accounting vouchers, accounting books and other accounting information, false financial accounting reports. 任何unit or individual shall not perform duties according to law, and resist acts violating this Law 的retaliate against the accounting personnel. "So accountants Yi Ding remember their duties, not to or partial loss of the principle of individual self-interest, we should always remember Comrade Zhu Rongji warned, do not do accounting fraud. In preparing the financial accounting report should be to verify and correct the figures for the accounting books, never to estimates, the number of reported planned, much less fraud, tampering and counterfeiting accounting data, to carefully check the accounts truly, account card match , consistent accounts and the accounts in line and consistent accounts table to ensure true and reliable financial reports. Accounting staff to strengthen their own morality, so that self-respect, self-discipline, self-improvement, not forced by power, not money by moving, doing the accounting integrity who do not cook the books.

Third, according to law, increase the punishment of those accounting fraud

The purpose of accounting fraud, is occupied state-owned assets, transfer of state funds, tax evasion, state taxes, obtaining credit and social funds, the accounting fraud to the state, investors and creditors to cause significant economic losses, has shaken the credibility of economic and social basis disrupted the normal order of market economy. Therefore should increase penalties for counterfeiters, improve cost accounting fraud, the administrative sanctions, administrative penalties, fines and civil damages the economy together, the responsibility to make false flats leading directly responsible obtained by fraud benefits significantly lower than the fine, compensation; for those who lack professional ethics or professional ethics are not high, deviation of values, actively or passively involved in counterfeiting, resulting in serious distortion of accounting information, can not accurately reflect the unit's financial position, results of

operations and cash flow accounting personnel, it should be clear from the accounting team, allowed to pay the bankrupt, the infamous cost; the same time, honest and law-abiding units and high moral character, not afraid of pressure, do not do the accounting officer to give false accounts recognition and reward.

In short, the accounting information is true, complete measure of quality of accounting standards, "do cook the books" is the integrity of the accounting is accounting work life, the most basic of every accounting staff of professional ethics and code of conduct, but also to do good starting point for accounting, accounting officers should bear in mind the "do cook the books", to practice virtue, accounting law, rule, Benedict did really account for "do cook the books" to become the conscious action of the general accounting staff.