基于数智云区背景的会计诚信实现机制构建  

Construction of Accounting Integrity Realization Mechanism Under the Background of New Technology of Data-Intelligence-Cloud-Blockchain

作　　者：杨琼[1] YANG Qiong(Hunan University of Finance and Economics,Changsha 410205)

机构地区：[1]湖南财政经济学院

出　　处：《财务与金融》2021年第3期35-41,共7页Accounting and Finance

基　　金：湖南省2020-2021年度会计科研重点课题《基于数智区云背景的会计诚信实现机制研究》(项目编号2021HNKJA06)的阶段性研究成果。

摘　　要：目前资本市场会计诚信缺失事件不断,信息不对称是前提、会计诚信的有效需求不足是根源、失信收益大于失信成本是诱因。针对数智云区新技术背景下会计诚信实现面临的机遇与挑战,本文从会计诚信的实现过程、结果及其关键利益相关者效用三个维度提出了会计诚信评价指标的设计方法,并结合评价指标可能的评价结果提出建立会计诚信信用企业档案与相关个人档案以及会计诚信二维码制度。会计诚信的实现还应完善企业内部治理及内部控制制度、完善政府与行业外部监管制度以及激发民间舆情实施监督。由于会计诚信的非正式制度性质及隐性契约特征,会计诚信的实现还需要依托社会全方位诚信建设以促进会计诚信文化的养成。At present,the lack of accounting integrity in the capital market occurs repeatedly,the premise reason of which is information asymmetry,the root of which is the lack of effective demand for accounting integrity,and the inducement of which is that the benefit of dishonesty outweigh the cost.Under the background of Data-Intelligence-Cloud-Blockchain,in light of the opportunities and challenges faced by the realization of accounting integrity,this paper proposes the design method of Accounting Integrity Evaluation Index(AIEI)from the three dimensions:the realization process,the results and the utility of key stakeholders,combined with the possible evaluation results of the evaluation index to establish the accounting integrity credit of enterprise files,related personal files as well as QR code system.The realization of accounting integrity should improve the internal corporate governance and internal control system,develop the external supervision system of the government and industry,and stimulate the public opinion to implement supervision.Due to characteristics of accounting integrity,which is not systematic and implicit contract,the realization of accounting integrity also requires the all-round integrity construction of trust society to cultivate Integrity Culture.

关 键 词：会计诚信 会计诚信评价指数 诚信文化 数智云区背景 

分 类 号：F830[经济管理—金融学]