摘要:诚信是人的立身之本，企业的生存之道，社会的文明之基。在我国经济高速发展的同时，会计工作也逐渐成为市场经济的一个重要组成部分。然而，无论是我国还是其他国家都难逃会计造假的丑闻，特别是我国中小企业的会计诚信令人堪忧。企业向社会大众提供的会计信息大大失真，会计诚信缺失现象已经严重的影响了社会经济秩序的正常运行和会计职业的信誉。会计诚信问题已不仅仅是道德上或经济上的问题，它已成为每个国家必须面对的政治上的问题。因此我们需要研究影响会计诚信的各个因素，找出问题根源所在，从而找到解决问题的途径。
本文阐述了会计诚信问题的研究背景及研究意义；采用文献研究法、案例分析法和定性分析法等研究方法，综述了目前的国内外研究现状；以传统的会计诚信理论为基础，对会计诚信的概念和内涵进行了定义；然后从实习单位内外部环境入手，分析了国内中小企业会计诚信存在的问题及影响会计诚信的因素；最后借鉴美国、德国、法国的会计诚信，从相关部门和企业两方面提出会计诚信构建的对策，诸如强化内外部监督、加强会计人员诚信教育、完善企业内部治理结构等等。
关键词 中小企业；会计诚信；研究
Abstract:Honesty is the foundation of people, the survival of the enterprise, and the base of the social civilization. At the time of the rapid economic development of our country, the accounting work has also gradually become an important part of market economy. However, whether China or other countries, were able to escape the accounting fraud scandal, especially the accounting integrity of the small and medium-sized enterprises in our country is worrying. Enterprises provided accounting information to the public is greatly distorted, the lack of accounting integrity phenomenon has seriously affected the normal operation of the social and economic order and the reputation of the accounting profession.Accounting honesty is not only morally or economic issues, it has become the political problems every country must face. Therefore, we need to study the various factors affecting accounting integrity to find the root of the problem , then find ways to solve problems.
This paper describes the research background of accounting integrity, illustrates the importance of research; using literature research, case analysis and qualitative analysis method to review the current status quo at home and abroad; Based on the traditional theory of accounting integrity, and define the concept of accounting integrity and connotation; then from the internal and external environment of internship units and the accounting system of the domestic to analyzing accounting integrity problems and influence factors of accounting integrity in small and medium-sized enterprises; finally inspired by the United States, Germany, France's accounting integrity, puts forward some countermeasures from the relevant departments and enterprises for constructing the accounting integrity, such as strengthening internal and external supervision, strengthening integrity education of accountants, improving the internal governance structure, etc.
Keywords Small and medium-sized enterprises Accounting Integrity Research
