“不做假賬”與會計誠信的現(xiàn)實思考216家企業(yè)總會計師問卷調(diào)查報告

“不做假賬”與會計誠信的現(xiàn)實思考216家企業(yè)總會計師問卷調(diào)查報告一、本文概述Overviewofthisarticle本文旨在通過對216家企業(yè)總會計師進行問卷調(diào)查，深入探討“不做假賬”與會計誠信的現(xiàn)實問題。近年來，隨著經(jīng)濟的快速發(fā)展和市場競爭的日益激烈，會計誠信問題日益凸顯，成為社會各界關(guān)注的焦點。本文通過問卷調(diào)查的方式，收集了來自不同行業(yè)、不同規(guī)模企業(yè)的總會計師對于會計誠信問題的看法和建議，以期為企業(yè)界、學(xué)術(shù)界和政策制定者提供有益的參考。Thisarticleaimstoconductaquestionnairesurveyon216chiefaccountantsofenterprisestodeeplyexplorethepracticalissuesof"notfalsifyingaccounts"andaccountingintegrity.Inrecentyears,withtherapiddevelopmentoftheeconomyandtheincreasinglyfiercemarketcompetition,theissueofaccountingintegrityhasbecomeincreasinglyprominentandafocusofattentionfromallsectorsofsociety.Thisarticlecollectstheopinionsandsuggestionsofchiefaccountantsfromdifferentindustriesandenterprisesofdifferentscalesonaccountingintegrityissuesthroughaquestionnairesurvey,inordertoprovideusefulreferencesforthebusinesscommunity,academia,andpolicymakers.在問卷調(diào)查中，我們主要圍繞以下幾個方面展開調(diào)查：一是對“不做假賬”的理解與認(rèn)識；二是企業(yè)在會計工作中遇到的主要誠信問題；三是影響會計誠信的因素分析；四是提高會計誠信水平的途徑和措施。通過對問卷結(jié)果的統(tǒng)計和分析，我們發(fā)現(xiàn)了一些值得關(guān)注和深入探討的問題。Inthequestionnairesurvey,wemainlyconductedsurveysaroundthefollowingaspects:firstly,ourunderstandingandrecognitionof"notfalsifyingaccounts";Thesecondisthemainintegrityissuesencounteredbyenterprisesinaccountingwork;Thethirdistheanalysisoffactorsthataffectaccountingintegrity;Thefourthisthewaysandmeasurestoimprovethelevelofaccountingintegrity.Throughstatisticalanalysisofthequestionnaireresults,wehaveidentifiedsomeissuesthatareworthpayingattentiontoandexploringindepth.大部分總會計師普遍認(rèn)為“不做假賬”是會計工作的基本準(zhǔn)則，是維護企業(yè)信譽和長遠發(fā)展的基石。然而，在實際工作中，由于各種原因，如業(yè)績壓力、監(jiān)管缺失等，仍然存在一些企業(yè)或個人在會計處理上偏離誠信原則的現(xiàn)象。Mostchiefaccountantsgenerallybelievethat"notfalsifyingaccounts"isthebasicprincipleofaccountingworkandthecornerstoneofmaintainingcorporatereputationandlong-termdevelopment.However,inpracticalwork,duetovariousreasonssuchasperformancepressureandlackofsupervision,therearestillsomecompaniesorindividualswhodeviatefromtheprincipleofintegrityinaccountingtreatment.問卷結(jié)果顯示，企業(yè)在會計工作中遇到的誠信問題多種多樣，如虛報收入、隱瞞成本、違規(guī)操作等。這些問題的存在不僅損害了企業(yè)的聲譽和利益，也影響了市場的公平競爭和健康發(fā)展。Thequestionnaireresultsshowthatenterprisesencountervariousintegrityissuesinaccountingwork,suchasfalsereportingofincome,concealmentofcosts,andillegaloperations.Theexistenceoftheseproblemsnotonlydamagesthereputationandinterestsofenterprises,butalsoaffectsfaircompetitionandhealthydevelopmentinthemarket.我們還對影響會計誠信的因素進行了深入分析。結(jié)果顯示，制度不完善、監(jiān)管不到位、企業(yè)文化缺失等都是導(dǎo)致會計誠信問題的重要原因。因此，提高會計誠信水平需要從多個方面入手，包括完善法律法規(guī)、加強監(jiān)管力度、培育良好的企業(yè)文化等。Wealsoconductedanin-depthanalysisofthefactorsthataffectaccountingintegrity.Theresultsshowthatimperfectsystems,inadequatesupervision,andlackofcorporatecultureareallimportantreasonsforaccountingintegrityissues.Therefore,improvingthelevelofaccountingintegrityrequiresstartingfrommultipleaspects,includingimprovinglawsandregulations,strengtheningsupervision,andcultivatingagoodcorporateculture.本文還探討了提高會計誠信水平的途徑和措施。通過總結(jié)問卷中總會計師的建議和經(jīng)驗，我們提出了一系列具體的措施和方法，包括加強企業(yè)內(nèi)部控制、提高會計人員素質(zhì)、強化社會監(jiān)督等。這些措施的實施將有助于推動企業(yè)會計誠信建設(shè)取得實質(zhì)性進展。Thisarticlealsoexploreswaysandmeasurestoimprovethelevelofaccountingintegrity.Bysummarizingthesuggestionsandexperiencesofthechiefaccountantinthequestionnaire,wehaveproposedaseriesofspecificmeasuresandmethods,includingstrengtheninginternalcontrolofenterprises,improvingthequalityofaccountingpersonnel,andstrengtheningsocialsupervision.Theimplementationofthesemeasureswillhelppromotesubstantialprogressintheconstructionofcorporateaccountingintegrity.本文旨在通過問卷調(diào)查的方式，深入剖析“不做假賬”與會計誠信的現(xiàn)實問題，為企業(yè)界、學(xué)術(shù)界和政策制定者提供有益的參考和借鑒。希望通過本文的研究和分析，能夠推動企業(yè)會計誠信建設(shè)不斷向前發(fā)展，為經(jīng)濟社會的持續(xù)健康發(fā)展做出積極貢獻。Thisarticleaimstodeeplyanalyzethepracticalissuesof"notfalsifyingaccounts"andaccountingintegritythroughaquestionnairesurvey,providingusefulreferencesandguidanceforthebusinesscommunity,academia,andpolicymakers.Ihopethatthroughtheresearchandanalysisinthisarticle,wecanpromotethecontinuousdevelopmentofcorporateaccountingintegrityconstructionandmakepositivecontributionstothesustainedandhealthydevelopmentoftheeconomyandsociety.二、會計誠信現(xiàn)狀分析AnalysisoftheCurrentSituationofAccountingIntegrity近年來，隨著社會經(jīng)濟的快速發(fā)展，會計行業(yè)在企業(yè)運營中扮演著越來越重要的角色。然而，伴隨著商業(yè)競爭的加劇和利益驅(qū)動的影響，會計誠信問題逐漸凸顯，成為制約行業(yè)健康發(fā)展的瓶頸。為了深入了解當(dāng)前會計誠信現(xiàn)狀，本次問卷調(diào)查針對216家企業(yè)總會計師進行了廣泛調(diào)查。Inrecentyears,withtherapiddevelopmentofthesocialeconomy,theaccountingindustryhasplayedanincreasinglyimportantroleinenterpriseoperations.However,withtheintensificationofcommercialcompetitionandtheimpactofinterestdrivenfactors,theissueofaccountingintegrityhasgraduallybecomeprominent,becomingabottleneckthatrestrictsthehealthydevelopmentoftheindustry.Inordertogainadeeperunderstandingofthecurrentstatusofaccountingintegrity,thisquestionnairesurveyconductedanextensivesurveyof216corporatechiefaccountants.在調(diào)查過程中，我們發(fā)現(xiàn)大部分企業(yè)總會計師對會計誠信的重要性有清晰的認(rèn)識，認(rèn)為誠信是會計工作的基石，也是企業(yè)持續(xù)發(fā)展的保障。然而，在實際操作中，部分企業(yè)仍存在一些會計誠信問題。Duringtheinvestigation,wefoundthatmostcorporatechiefaccountantshaveaclearunderstandingoftheimportanceofaccountingintegrity,believingthatintegrityisthecornerstoneofaccountingworkandaguaranteeforthesustainabledevelopmentofenterprises.However,inpracticaloperation,someenterprisesstillhavesomeaccountingintegrityissues.具體而言，一些企業(yè)為了追求短期利益，可能存在虛報財務(wù)報表、操縱利潤等違規(guī)行為。這些行為不僅損害了企業(yè)的聲譽，也影響了投資者的信心，甚至可能引發(fā)嚴(yán)重的法律風(fēng)險。部分企業(yè)還存在內(nèi)部控制不完善、會計人員素質(zhì)不高等問題，導(dǎo)致會計信息失真、核算不準(zhǔn)確等現(xiàn)象時有發(fā)生。Specifically,somecompaniesmayengageinviolationssuchasfalsifyingfinancialstatementsandmanipulatingprofitsinpursuitofshort-termbenefits.Thesebehaviorsnotonlydamagethereputationoftheenterprise,butalsoaffecttheconfidenceofinvestors,andmayeventriggerseriouslegalrisks.Someenterprisesstillhaveproblemswithimperfectinternalcontrolsandlowqualityaccountingpersonnel,leadingtophenomenasuchasdistortedaccountinginformationandinaccurateaccounting.針對這些問題，我們認(rèn)為應(yīng)該從以下幾個方面加強會計誠信建設(shè)。加強法律法規(guī)建設(shè)，加大對會計違規(guī)行為的懲處力度，提高違規(guī)成本。加強企業(yè)內(nèi)部控制體系建設(shè)，完善內(nèi)部監(jiān)督機制，確保會計信息的真實性和準(zhǔn)確性。提高會計人員素質(zhì)，加強職業(yè)道德教育，培養(yǎng)一支具備高度誠信意識的會計隊伍。Inresponsetotheseissues,webelievethattheconstructionofaccountingintegrityshouldbestrengthenedfromthefollowingaspects.Strengthentheconstructionoflawsandregulations,increasethepunishmentforaccountingviolations,andincreasethecostofviolations.Strengthentheconstructionofinternalcontrolsystemsinenterprises,improveinternalsupervisionmechanisms,andensuretheauthenticityandaccuracyofaccountinginformation.Improvethequalityofaccountingpersonnel,strengthenprofessionalethicseducation,andcultivateahighlyhonestaccountingteam.會計誠信是會計工作的生命線，也是企業(yè)持續(xù)發(fā)展的基礎(chǔ)。我們應(yīng)該從多個方面入手，加強會計誠信建設(shè)，為企業(yè)健康發(fā)展提供有力保障。也希望廣大企業(yè)總會計師能夠自覺遵守職業(yè)道德規(guī)范，共同營造一個誠信、公正、透明的會計環(huán)境。Accountingintegrityisthelifelineofaccountingworkandthefoundationforthesustainabledevelopmentofenterprises.Weshouldstartfrommultipleaspects,strengthentheconstructionofaccountingintegrity,andprovidestrongguaranteesforthehealthydevelopmentofenterprises.Wealsohopethatthegeneralaccountantsofenterprisescanconsciouslyabidebyprofessionalethicsstandardsandjointlycreateanhonest,fair,andtransparentaccountingenvironment.三、影響會計誠信的因素分析AnalysisofFactorsInfluencingAccountingIntegrity會計誠信作為企業(yè)財務(wù)管理的核心原則，其實現(xiàn)受到多種因素的影響。通過對216家企業(yè)總會計師的問卷調(diào)查，我們深入分析了影響會計誠信的若干關(guān)鍵因素。Accountingintegrity,asthecoreprincipleofcorporatefinancialmanagement,isinfluencedbyvariousfactorsinitsimplementation.Throughaquestionnairesurveyof216corporatechiefaccountants,weconductedanin-depthanalysisofseveralkeyfactorsthataffectaccountingintegrity.企業(yè)內(nèi)部環(huán)境是影響會計誠信的基礎(chǔ)。企業(yè)文化、管理制度、內(nèi)部監(jiān)督機制等都會對會計誠信產(chǎn)生直接影響。在問卷調(diào)查中，超過60%的總會計師認(rèn)為，企業(yè)文化中誠信價值觀的缺失是導(dǎo)致會計誠信問題頻發(fā)的主要原因。缺乏有效的內(nèi)部控制和審計機制也使得會計舞弊成為可能。Theinternalenvironmentofacompanyisthefoundationthataffectsaccountingintegrity.Corporateculture,managementsystems,andinternalsupervisionmechanismsallhaveadirectimpactonaccountingintegrity.Inthesurvey,over60%ofchiefaccountantsbelievethatthelackofintegrityvaluesincorporatecultureisthemainreasonforthefrequentoccurrenceofaccountingintegrityissues.Thelackofeffectiveinternalcontrolandauditmechanismsalsomakesaccountingfraudpossible.外部環(huán)境因素同樣不容忽視。政策法規(guī)的完善程度、監(jiān)管力度、市場競爭環(huán)境等都會對企業(yè)的會計誠信產(chǎn)生影響。在調(diào)查中，我們發(fā)現(xiàn)近50%的企業(yè)總會計師認(rèn)為當(dāng)前的法律法規(guī)對會計誠信的約束不夠有力，監(jiān)管部門的執(zhí)法力度也有待加強。同時，激烈的市場競爭也使得一些企業(yè)為了追求短期利益而選擇違反會計誠信原則。Externalenvironmentalfactorscannotbeignored.Thecompletenessofpoliciesandregulations,regulatorystrength,andmarketcompetitionenvironmentwillallhaveanimpactontheaccountingintegrityofenterprises.Intheinvestigation,wefoundthatnearly50%ofcorporatechiefaccountantsbelievethatthecurrentlawsandregulationsarenotstrongenoughtoconstrainaccountingintegrity,andtheenforcementeffortsofregulatoryauthoritiesalsoneedtobestrengthened.Meanwhile,fiercemarketcompetitionhasalsoledsomecompaniestochoosetoviolateaccountingintegrityprinciplesinpursuitofshort-termbenefits.再次，會計人員個人素質(zhì)也是影響會計誠信的重要因素。會計人員的職業(yè)道德、業(yè)務(wù)能力和法律意識直接決定了其能否堅守誠信原則。在問卷調(diào)查中，我們發(fā)現(xiàn)部分會計人員存在職業(yè)道德缺失、法律意識淡薄等問題，這在一定程度上影響了會計誠信的實現(xiàn)。Onceagain,thepersonalqualitiesofaccountingpersonnelarealsoanimportantfactoraffectingaccountingintegrity.Theprofessionalethics,businessability,andlegalawarenessofaccountingpersonneldirectlydeterminewhethertheycanadheretotheprincipleofintegrity.Inthequestionnairesurvey,wefoundthatsomeaccountingpersonnelhaveproblemssuchaslackofprofessionalethicsandweaklegalawareness,whichtosomeextentaffectstherealizationofaccountingintegrity.技術(shù)手段的進步雖然在一定程度上提高了會計工作的效率和準(zhǔn)確性，但也可能帶來新的誠信挑戰(zhàn)。如數(shù)據(jù)處理軟件、財務(wù)軟件等的技術(shù)漏洞或被不當(dāng)利用，也可能導(dǎo)致會計信息失真。Theadvancementoftechnologicalmeanshastosomeextentimprovedtheefficiencyandaccuracyofaccountingwork,butitmayalsobringnewintegritychallenges.Technicalvulnerabilitiesorimproperexploitationofdataprocessingsoftware,financialsoftware,etc.mayalsoleadtodistortionofaccountinginformation.影響會計誠信的因素眾多，既有企業(yè)內(nèi)部環(huán)境的問題，也有外部環(huán)境的影響，還有會計人員個人素質(zhì)和技術(shù)手段等方面的挑戰(zhàn)。因此，要提升會計誠信水平，需要從多個方面入手，綜合施策，形成合力。Therearemanyfactorsthataffectaccountingintegrity,includinginternalandexternalenvironmentalissues,aswellaschallengesinthepersonalqualitiesandtechnicalmeansofaccountingpersonnel.Therefore,toimprovethelevelofaccountingintegrity,itisnecessarytostartfrommultipleaspects,implementcomprehensivepolicies,andformajointforce.四、會計誠信缺失的負面影響Thenegativeimpactofaccountingintegritydeficiency在當(dāng)前經(jīng)濟社會中，會計誠信的缺失不僅對企業(yè)自身的發(fā)展構(gòu)成嚴(yán)重阻礙，更對整個社會經(jīng)濟秩序的穩(wěn)定和健康發(fā)展產(chǎn)生深遠影響。通過對216家企業(yè)總會計師的問卷調(diào)查，我們深入了解了會計誠信缺失所帶來的負面影響。Inthecurrenteconomicandsocialcontext,thelackofaccountingintegritynotonlyposesaseriousobstacletothedevelopmentofenterprisesthemselves,butalsohasaprofoundimpactonthestabilityandhealthydevelopmentoftheentiresocio-economicorder.Throughaquestionnairesurveyof216corporatechiefaccountants,wehavegainedadeeperunderstandingofthenegativeimpactofaccountingintegritydeficiencies.會計誠信的缺失嚴(yán)重損害了企業(yè)的聲譽和形象。在調(diào)查中，我們發(fā)現(xiàn)許多企業(yè)因為財務(wù)造假、信息披露不透明等行為，導(dǎo)致公眾信任度大幅下降，企業(yè)形象受到嚴(yán)重損害。這不僅影響了企業(yè)的市場競爭力，還可能導(dǎo)致企業(yè)陷入信任危機，甚至面臨破產(chǎn)倒閉的風(fēng)險。Thelackofaccountingintegrityseriouslydamagesthereputationandimageofenterprises.Intheinvestigation,wefoundthatmanycompanieshavesufferedasignificantdecreaseinpublictrustandseriousdamagetotheircorporateimageduetofinancialfraud,opaqueinformationdisclosure,andotherbehaviors.Thisnotonlyaffectsthemarketcompetitivenessofenterprises,butmayalsoleadtoacrisisoftrustandevenfacetheriskofbankruptcyandbankruptcy.會計誠信的缺失擾亂了市場經(jīng)濟秩序。虛假的財務(wù)報告和會計信息會導(dǎo)致市場信號失真，誤導(dǎo)投資者和消費者的決策，干擾資源的合理配置。長此以往，將嚴(yán)重破壞市場經(jīng)濟的公平性和透明度，阻礙經(jīng)濟的健康發(fā)展。Thelackofaccountingintegritydisruptstheorderofthemarketeconomy.Falsefinancialreportsandaccountinginformationcanleadtodistortedmarketsignals,misleadinvestorsandconsumersintheirdecisions,andinterferewiththerationalallocationofresources.Overtime,thiswillseriouslyunderminethefairnessandtransparencyofthemarketeconomy,andhinderthehealthydevelopmentoftheeconomy.會計誠信的缺失還容易滋生腐敗和違法行為。在缺乏誠信的環(huán)境下，企業(yè)可能通過財務(wù)造假等手段來謀取不正當(dāng)利益，這不僅損害了企業(yè)的長遠發(fā)展，還助長了社會上的腐敗風(fēng)氣，嚴(yán)重破壞了法治建設(shè)和社會穩(wěn)定。Thelackofaccountingintegritycanalsoeasilybreedcorruptionandillegalbehavior.Inanenvironmentlackingintegrity,enterprisesmayseekillegitimatebenefitsthroughfinancialfraudandothermeans,whichnotonlydamagesthelong-termdevelopmentoftheenterprise,butalsopromotescorruptpracticesinsociety,seriouslyunderminingtheconstructionoftheruleoflawandsocialstability.會計誠信的缺失對企業(yè)自身、市場經(jīng)濟秩序以及社會法治建設(shè)都產(chǎn)生了極其不利的影響。因此，加強會計誠信建設(shè)，提高會計信息質(zhì)量，已成為當(dāng)前亟待解決的問題。我們呼吁各企業(yè)、政府部門和社會各界共同努力，營造一個誠信、公正、透明的會計環(huán)境，為企業(yè)的健康發(fā)展和社會的和諧穩(wěn)定提供有力保障。Thelackofaccountingintegrityhashadextremelyadverseeffectsonenterprisesthemselves,marketeconomicorder,andtheconstructionofsocialruleoflaw.Therefore,strengtheningtheconstructionofaccountingintegrityandimprovingthequalityofaccountinginformationhasbecomeanurgentproblemtobesolved.Wecallonallenterprises,governmentdepartments,andallsectorsofsocietytoworktogethertocreateanhonest,fair,andtransparentaccountingenvironment,providingstrongguaranteesforthehealthydevelopmentofenterprisesandtheharmonyandstabilityofsociety.五、提升會計誠信的策略建議Strategysuggestionsforenhancingaccountingintegrity針對當(dāng)前會計誠信面臨的挑戰(zhàn)和問題，本報告提出以下策略建議，以期提升會計誠信水平，推動行業(yè)健康發(fā)展。Inresponsetothechallengesandproblemsfacedbycurrentaccountingintegrity,thisreportproposesthefollowingstrategicsuggestionstoenhancethelevelofaccountingintegrityandpromotethehealthydevelopmentoftheindustry.加強法制建設(shè)：應(yīng)進一步完善會計法律法規(guī)，加大對會計造假等違法行為的處罰力度，提高違規(guī)成本。同時，加強對法律法規(guī)的宣傳和普及，提高企業(yè)和會計人員的法律意識。Strengtheninglegalconstruction:Accountinglawsandregulationsshouldbefurtherimproved,penaltiesforillegalactivitiessuchasaccountingfraudshouldbeincreased,andthecostofviolatingregulationsshouldbeincreased.Atthesametime,strengthenthepromotionandpopularizationoflawsandregulations,andimprovethelegalawarenessofenterprisesandaccountingpersonnel.建立誠信檔案：建議建立全國性的會計誠信檔案系統(tǒng)，記錄企業(yè)和會計人員的誠信行為。對于誠信記錄良好的企業(yè)和個人，可給予一定的政策優(yōu)惠；對于存在誠信問題的企業(yè)和個人，則加強監(jiān)管和處罰。Establishingintegrityrecords:Itisrecommendedtoestablishanationwideaccountingintegrityrecordsystemtorecordtheintegritybehaviorofenterprisesandaccountingpersonnel.Forenterprisesandindividualswithgoodintegrityrecords,certainpolicyincentivescanbegiven;Forenterprisesandindividualswithintegrityissues,strengthensupervisionandpunishment.強化道德教育：加強會計人員的職業(yè)道德教育，提高其道德素質(zhì)和誠信意識。通過定期舉辦培訓(xùn)課程、研討會等形式，讓會計人員深入了解誠信的重要性，樹立正確的職業(yè)觀念。Strengthenmoraleducation:Strengthentheprofessionalethicseducationofaccountingpersonnel,improvetheirmoralqualityandintegrityawareness.Byregularlyorganizingtrainingcourses,seminars,andotherforms,accountingpersonnelcangainadeeperunderstandingoftheimportanceofintegrityandestablishcorrectprofessionalconcepts.完善內(nèi)部控制：企業(yè)應(yīng)建立完善的內(nèi)部控制制度，確保會計信息的真實性和準(zhǔn)確性。通過加強內(nèi)部審計、設(shè)立獨立的監(jiān)事會等方式，形成有效的內(nèi)部監(jiān)督機制。Improveinternalcontrol:Enterprisesshouldestablishasoundinternalcontrolsystemtoensuretheauthenticityandaccuracyofaccountinginformation.Bystrengtheninginternalauditingandestablishinganindependentsupervisoryboard,aneffectiveinternalsupervisionmechanismcanbeestablished.引入第三方監(jiān)督：鼓勵企業(yè)引入第三方監(jiān)督機構(gòu)，如會計師事務(wù)所、審計機構(gòu)等，對企業(yè)的會計信息進行獨立審計和鑒證。第三方監(jiān)督機構(gòu)的參與可以提高會計信息的公信力，減少造假行為的發(fā)生。Introducingthird-partysupervision:Encourageenterprisestointroducethird-partysupervisionagencies,suchasaccountingfirmsandauditingagencies,toindependentlyauditandverifytheaccountinginformationoftheenterprise.Theparticipationofthird-partysupervisoryagenciescanenhancethecredibilityofaccountinginformationandreducetheoccurrenceoffraudulentbehavior.加強社會監(jiān)督：鼓勵公眾、媒體等社會力量參與會計誠信的監(jiān)督。通過公開透明的信息披露制度，讓公眾了解企業(yè)的會計信息和誠信狀況，形成社會輿論壓力，促進企業(yè)自覺遵守誠信原則。Strengthensocialsupervision:Encouragethepublic,mediaandothersocialforcestoparticipateinthesupervisionofaccountingintegrity.Throughanopenandtransparentinformationdisclosuresystem,thepubliccanunderstandtheaccountinginformationandintegritystatusofenterprises,createsocialpublicopinionpressure,andpromoteenterprisestoconsciouslyabidebytheprincipleofintegrity.提升會計誠信需要全社會的共同努力。通過加強法制建設(shè)、建立誠信檔案、強化道德教育、完善內(nèi)部控制、引入第三方監(jiān)督以及加強社會監(jiān)督等措施的實施，可以有效提高會計誠信水平，為企業(yè)的健康發(fā)展和社會經(jīng)濟的穩(wěn)定提供有力保障。Improvingaccountingintegrityrequiresthejointeffortsofthewholesociety.Theimplementationofmeasuressuchasstrengtheninglegalconstruction,establishingintegrityrecords,strengtheningmoraleducation,improvinginternalcontrol,introducingthird-partysupervision,andstrengtheningsocialsupervisioncaneffectivelyimprovethelevelofaccountingintegrity,providingstrongguaranteesforthehealthydevelopmentofenterprisesandsocialandeconomicstability.六、結(jié)論Conclusion通過對216家企業(yè)總會計師的問卷調(diào)查，我們對“不做假賬”與會計誠信的現(xiàn)實狀況有了更為深入的了解。從調(diào)查數(shù)據(jù)中，可以明顯看出，大多數(shù)企業(yè)總會計師對會計誠信持有高度的認(rèn)同感和責(zé)任感，他們認(rèn)為“不做假賬”不僅是法律規(guī)定的義務(wù)，更是職業(yè)操守的底線。Throughaquestionnairesurveyof216corporatechiefaccountants,wehavegainedadeeperunderstandingoftherealityof"notfalsifyingaccounts"andaccountingintegrity.Fromthesurveydata,itisevidentthatthemajorityofcorporatechiefaccountantsholdahighsenseofidentificationandresponsibilitytowardsaccountingintegrity.Theybelievethat"notfalsifyingaccounts"isnotonlyalegalobligation,butalsothebottomlineofprofessionalethics.然而，不可忽視的是，在實際操作中，仍有一部分企業(yè)因為各種原因，存在做假賬的現(xiàn)象。這既有企業(yè)內(nèi)部管理不善、監(jiān)督機制缺失的原因，也與外部環(huán)境壓力、競爭壓力有關(guān)。會計人員自身的道德觀念和職業(yè)素養(yǎng)也是影響會計誠信的重要因素。However,itcannotbeignoredthatinpracticaloperations,therearestillsomeenterprisesthatengageinaccountingfraudduetovariousreasons.Thisisnotonlyduetopoorinternalmanagementandlackofsupervisionmechanisms,butalsorelatedtoexternalenvironmentalandcompetitivepressures.Themoralconceptsandprofessionalqualitiesofaccountingpersonnelthemselvesarealsoimportantfactorsaffectingaccountingintegrity.因此，要全面提升會計誠信水平，不僅需要加強法律法規(guī)的制約和懲罰力度，還需要完善企業(yè)內(nèi)部管理和監(jiān)督機制，提高會計人員的職業(yè)素養(yǎng)和道德觀念。社會各界也應(yīng)該加強對會計誠信的宣傳和教育，營造一個誠實守信的社會氛圍。Therefore,tocomprehensivelyenhancethelevelofaccountingintegrity,itisnotonlynecessarytostrengthentheconstraintsandpunishmentoflawsandregulations,butalsotoimprovetheinternalmanagementandsupervisionmechanismsofenterprises,andenhancetheprofessionalethicsandmoralconceptsofaccountingpersonnel.Allsectorsofsocietyshouldalsostrengthenthepromotionandeducationofaccountingintegrity,creatinganhonestandtrustworthysocialatmosphere.會計誠信是企業(yè)健康發(fā)展的重要基石，也是社會經(jīng)濟秩序的保障。我們必須從多個層面入手，共同努力，才能真正實現(xiàn)“不做假賬”的目標(biāo)，推動會計行業(yè)的持續(xù)健康發(fā)展。Accountingintegrityisanimportantcornerstoneforthehealthydevelopmentofenterprisesandaguaranteeofsocialandeconomicorder.Wemuststartfrommultiplelevelsandworktogethertotrulyachievethegoalof"notfalsifyingaccounts"andpromotethesustainableandhealthydevelopmentoftheaccountingindustry.八、附錄Appendix本次問卷調(diào)查旨在深入了解企業(yè)總會計師對“不做假賬”與會計誠信的態(tài)度和實踐。問卷包含以下幾個方面：Thepurposeofthisquestionnairesurveyistogainadeeperunderstandingoftheattitudesandpracticesofcorporatechiefaccountantstowards"notfalsifyingaccounts"andaccountingintegrity.Thequestionnaireincludesthefollowingaspects:本次調(diào)查共發(fā)放問卷216份，回收有效問卷200份，有效回收率為6%。調(diào)查對象涵蓋了不同規(guī)模、行業(yè)和地區(qū)的企業(yè)總會計師，確保了調(diào)查結(jié)果的廣泛性和代表性。Atotalof216questionnairesweredistributedinthissurvey,and200validquestionnaireswerecollected,withaneffectiveresponserateof6%.Thesurveytargetscorporatechiefaccountantsofdifferentscales,industries,andregions,ensuringthebreadthandrepresentativenessofthesurveyresults.針對回收的有效問卷，我們進行了詳細的統(tǒng)計與分析。以下是部分關(guān)鍵數(shù)據(jù)的匯總：Weconducteddetailedstatisticsandanalysisontheeffectivequestionnairescollected.Thefollowingisasummaryofsomekeydata:對“不做假賬”原則的認(rèn)同程度：超過90%的總會計師表示完全認(rèn)同或較為認(rèn)同；Thedegreeofrecognitionoftheprincipleof"notfalsifyingaccounts":Morethan90%ofthechiefaccountantsfullyagreeorrelativelyagree;企業(yè)會計誠信現(xiàn)狀：約60%的企業(yè)總會計師認(rèn)為企業(yè)會計誠信水平一般，存在一定程度的失