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The Research On The Problem Of Accounting Sincerity

Posted on:2005-09-25Degree:MasterType:Thesis
Country:ChinaCandidate:X P ZhangFull Text:PDF
GTID:2156360152466212Subject:Accounting
Abstract/Summary:PDF Full Text Request
The problem of accounting sincerity is a hot issue in the accounting field of our country and even in the whole social and economic filed in the present. In the last few years, the word "accounting sincerity" has frequently appeared in the daily life of people, news media and various kinds of academic periodicals. However, it is not the "sincerity" of accounting but just right the serious loss of accounting sincerity that causes the extensively and highly concern of the people. There are a lot of penetrating opinions in the researches about this problem in the current academic documents, but some researches are not very perfect. So, in order to systematically, overall study the relevant problems about accounting sincerity, I will study the problem of accounting sincerity creatively in the following parts:Part 1: I will analyze the current researches about this problem and discuss the importance of studying this problem. Then, I briefly introduce the main methods that I use in studying this problem.Part 2: The concept of accounting sincerity in the current academic documents is differentiated, analyzed and newly defined and explained. This establishes the foundation for studying this problem deeply.Part 3: In the foundation of the part 2, the history of the problem of accounting sincerity is analyzed briefly and the current situations and the degree of severity ofloss of accounting sincerity in the present are emphatically introduced.Part 4: In the foundation of the analyzing the harm of the loss of accounting sincerity, the article deeply, systematically analyze the reasons of the loss of accounting sincerity in the present with the view of relation and unity of opposites in the materialist dialectics of Marxism.Part 5: The article uses the knowledge of system discipline to analyze the problem of accounting sincerity and propose the macroscopical thought of handling the problem of accounting sincerity is to establish and improve accounting sincerity system. Then, the basic points, main aspects and key factors of establishing this system are explored.Part 6: The distinct and relation of accounting sincerity and distortion of accounting information are analyzed. Then the article uses the knowledge of classification discipline to classify the distortion of accounting information and explores how to classify the distortion of accounting information and handle them. This is the microcosmic thought of handling the problem of accounting sincerity.Part 7: The article proposes that the final goal of improving accounting sincerity is to improve the quality of accounting information and optimizing the revelation of accounting information is the important method to improve the quality of accounting information. Then, the article differentiates and analyzes the system of the revelation accounting information of our country and foreign countries especially the advanced experiences of German and U.S.A and proposes the practical way to optimize the revelation accounting information of our country with using the advanced experience for reference.The innovations of this article are mainly embodied in the following points: 1, The concept of accounting sincerity is deeply analyzed and two-way quality, dual quality and interdynamic quality of the concept are emphatically proposed. 2, Using the view of relation and unity of opposites in the materialist dialectics of Marxism to analyze the reasons of the loss of accounting sincerity deeply. 3, Proposing the macroscopical thought, microcosmic thought and aim of handling the problem ofaccounting sincerity. 4, Using the relevant knowledge of system discipline and society discipline to propose the thought of establishing the system of accounting sincerity and consider it as the macroscopical thought of handling the problem of accounting sincerity. 5, Using the knowledge of classification discipline to propose to classify the distortion of accounting information and handle them and consider it as the microcosmic thought of handling the problem of accounting sincerity. 6, Proposing that the...
Keywords/Search Tags:Accounting Sincerity, Distortion of Accounting Information, Revelation of Accounting Information, Quality of Accounting Information
PDF Full Text Request
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