2021年我国会计诚信建设发展情况的调查报告  

2021 Report on the Development of Accounting Integrity

作　　者：张玉琳[1] 敖小波 贺颖奇[1] Zhang Yulin

机构地区：[1]北京国家会计学院可持续发展与会计研究中心,101312

出　　处：《会计研究》2022年第12期3-18,共16页Accounting Research

摘　　要：加强会计诚信体系建设,是会计行业贯彻落实党的二十大精神的重要举措,是会计行业服务经济社会高质量发展的重要任务。在此背景下,结合财政部会计司发布的《会计改革与发展“十四五”规划纲要》关于推动我国会计诚信建设的要求,为全面了解我国当前会计诚信的情况,本报告从会计诚信的体系建设、奖罚监督、教育培训、宣传推广与文化建设五个方面,对“2021年我国会计诚信建设发展情况”实施了全国性的问卷调查。调查结果表明:通过教育和培训以及相关监管手段,社会主体相关人员对会计诚信有了更深的认知,会计诚信建设工作取得了一定的成效;然而,总体而言,会计诚信的建设还有待提高,尤其对于会计诚信政策的深入宣传、会计准则和制度的深入培训、会计人员职业道德的深入培养等方面,需要进一步加强。To strengthen the construction of accounting integrity system is the important measure in accounting industry to implement the spirit of the 20th CPC National Congress.In this background,combined with Accounting Department of the Ministry of Finance about promoting the construction of accounting integrity,we implement a nationwide survey about the construction of accounting integrity.The results show that the relevant staff had a deeper cognition to accounting integrity through the education and training and related regulatory means.The construction of accounting integrity has obtained the certain effect.However,the construction of accounting integrity needs to be improved.Especially,the deepening promotional of accounting integrity policy,the accounting standards in-depth training and the deepening of accounting personnel professional ethics training need to be further strengthened.

关 键 词：会计诚信体系建设 会计诚信奖罚监督 会计诚信教育培训 会计诚信宣传推广 会计诚信文化建设 

分 类 号：F233[经济管理—会计学] D64[经济管理—国民经济]