“不做假账”与会计诚信的现实思考216家企业总会计师问卷调查报告

“不做假账”与会计诚信的现实思考216家企业总会计师问卷调查报告一、本文概述Overviewofthisarticle本文旨在通过对216家企业总会计师进行问卷调查，深入探讨“不做假账”与会计诚信的现实问题。近年来，随着经济的快速发展和市场竞争的日益激烈，会计诚信问题日益凸显，成为社会各界关注的焦点。本文通过问卷调查的方式，收集了来自不同行业、不同规模企业的总会计师对于会计诚信问题的看法和建议，以期为企业界、学术界和政策制定者提供有益的参考。Thisarticleaimstoconductaquestionnairesurveyon216chiefaccountantsofenterprisestodeeplyexplorethepracticalissuesof"notfalsifyingaccounts"andaccountingintegrity.Inrecentyears,withtherapiddevelopmentoftheeconomyandtheincreasinglyfiercemarketcompetition,theissueofaccountingintegrityhasbecomeincreasinglyprominentandafocusofattentionfromallsectorsofsociety.Thisarticlecollectstheopinionsandsuggestionsofchiefaccountantsfromdifferentindustriesandenterprisesofdifferentscalesonaccountingintegrityissuesthroughaquestionnairesurvey,inordertoprovideusefulreferencesforthebusinesscommunity,academia,andpolicymakers.在问卷调查中，我们主要围绕以下几个方面展开调查：一是对“不做假账”的理解与认识；二是企业在会计工作中遇到的主要诚信问题；三是影响会计诚信的因素分析；四是提高会计诚信水平的途径和措施。通过对问卷结果的统计和分析，我们发现了一些值得关注和深入探讨的问题。Inthequestionnairesurvey,wemainlyconductedsurveysaroundthefollowingaspects:firstly,ourunderstandingandrecognitionof"notfalsifyingaccounts";Thesecondisthemainintegrityissuesencounteredbyenterprisesinaccountingwork;Thethirdistheanalysisoffactorsthataffectaccountingintegrity;Thefourthisthewaysandmeasurestoimprovethelevelofaccountingintegrity.Throughstatisticalanalysisofthequestionnaireresults,wehaveidentifiedsomeissuesthatareworthpayingattentiontoandexploringindepth.大部分总会计师普遍认为“不做假账”是会计工作的基本准则，是维护企业信誉和长远发展的基石。然而，在实际工作中，由于各种原因，如业绩压力、监管缺失等，仍然存在一些企业或个人在会计处理上偏离诚信原则的现象。Mostchiefaccountantsgenerallybelievethat"notfalsifyingaccounts"isthebasicprincipleofaccountingworkandthecornerstoneofmaintainingcorporatereputationandlong-termdevelopment.However,inpracticalwork,duetovariousreasonssuchasperformancepressureandlackofsupervision,therearestillsomecompaniesorindividualswhodeviatefromtheprincipleofintegrityinaccountingtreatment.问卷结果显示，企业在会计工作中遇到的诚信问题多种多样，如虚报收入、隐瞒成本、违规操作等。这些问题的存在不仅损害了企业的声誉和利益，也影响了市场的公平竞争和健康发展。Thequestionnaireresultsshowthatenterprisesencountervariousintegrityissuesinaccountingwork,suchasfalsereportingofincome,concealmentofcosts,andillegaloperations.Theexistenceoftheseproblemsnotonlydamagesthereputationandinterestsofenterprises,butalsoaffectsfaircompetitionandhealthydevelopmentinthemarket.我们还对影响会计诚信的因素进行了深入分析。结果显示，制度不完善、监管不到位、企业文化缺失等都是导致会计诚信问题的重要原因。因此，提高会计诚信水平需要从多个方面入手，包括完善法律法规、加强监管力度、培育良好的企业文化等。Wealsoconductedanin-depthanalysisofthefactorsthataffectaccountingintegrity.Theresultsshowthatimperfectsystems,inadequatesupervision,andlackofcorporatecultureareallimportantreasonsforaccountingintegrityissues.Therefore,improvingthelevelofaccountingintegrityrequiresstartingfrommultipleaspects,includingimprovinglawsandregulations,strengtheningsupervision,andcultivatingagoodcorporateculture.本文还探讨了提高会计诚信水平的途径和措施。通过总结问卷中总会计师的建议和经验，我们提出了一系列具体的措施和方法，包括加强企业内部控制、提高会计人员素质、强化社会监督等。这些措施的实施将有助于推动企业会计诚信建设取得实质性进展。Thisarticlealsoexploreswaysandmeasurestoimprovethelevelofaccountingintegrity.Bysummarizingthesuggestionsandexperiencesofthechiefaccountantinthequestionnaire,wehaveproposedaseriesofspecificmeasuresandmethods,includingstrengtheninginternalcontrolofenterprises,improvingthequalityofaccountingpersonnel,andstrengtheningsocialsupervision.Theimplementationofthesemeasureswillhelppromotesubstantialprogressintheconstructionofcorporateaccountingintegrity.本文旨在通过问卷调查的方式，深入剖析“不做假账”与会计诚信的现实问题，为企业界、学术界和政策制定者提供有益的参考和借鉴。希望通过本文的研究和分析，能够推动企业会计诚信建设不断向前发展，为经济社会的持续健康发展做出积极贡献。Thisarticleaimstodeeplyanalyzethepracticalissuesof"notfalsifyingaccounts"andaccountingintegritythroughaquestionnairesurvey,providingusefulreferencesandguidanceforthebusinesscommunity,academia,andpolicymakers.Ihopethatthroughtheresearchandanalysisinthisarticle,wecanpromotethecontinuousdevelopmentofcorporateaccountingintegrityconstructionandmakepositivecontributionstothesustainedandhealthydevelopmentoftheeconomyandsociety.二、会计诚信现状分析AnalysisoftheCurrentSituationofAccountingIntegrity近年来，随着社会经济的快速发展，会计行业在企业运营中扮演着越来越重要的角色。然而，伴随着商业竞争的加剧和利益驱动的影响，会计诚信问题逐渐凸显，成为制约行业健康发展的瓶颈。为了深入了解当前会计诚信现状，本次问卷调查针对216家企业总会计师进行了广泛调查。Inrecentyears,withtherapiddevelopmentofthesocialeconomy,theaccountingindustryhasplayedanincreasinglyimportantroleinenterpriseoperations.However,withtheintensificationofcommercialcompetitionandtheimpactofinterestdrivenfactors,theissueofaccountingintegrityhasgraduallybecomeprominent,becomingabottleneckthatrestrictsthehealthydevelopmentoftheindustry.Inordertogainadeeperunderstandingofthecurrentstatusofaccountingintegrity,thisquestionnairesurveyconductedanextensivesurveyof216corporatechiefaccountants.在调查过程中，我们发现大部分企业总会计师对会计诚信的重要性有清晰的认识，认为诚信是会计工作的基石，也是企业持续发展的保障。然而，在实际操作中，部分企业仍存在一些会计诚信问题。Duringtheinvestigation,wefoundthatmostcorporatechiefaccountantshaveaclearunderstandingoftheimportanceofaccountingintegrity,believingthatintegrityisthecornerstoneofaccountingworkandaguaranteeforthesustainabledevelopmentofenterprises.However,inpracticaloperation,someenterprisesstillhavesomeaccountingintegrityissues.具体而言，一些企业为了追求短期利益，可能存在虚报财务报表、操纵利润等违规行为。这些行为不仅损害了企业的声誉，也影响了投资者的信心，甚至可能引发严重的法律风险。部分企业还存在内部控制不完善、会计人员素质不高等问题，导致会计信息失真、核算不准确等现象时有发生。Specifically,somecompaniesmayengageinviolationssuchasfalsifyingfinancialstatementsandmanipulatingprofitsinpursuitofshort-termbenefits.Thesebehaviorsnotonlydamagethereputationoftheenterprise,butalsoaffecttheconfidenceofinvestors,andmayeventriggerseriouslegalrisks.Someenterprisesstillhaveproblemswithimperfectinternalcontrolsandlowqualityaccountingpersonnel,leadingtophenomenasuchasdistortedaccountinginformationandinaccurateaccounting.针对这些问题，我们认为应该从以下几个方面加强会计诚信建设。加强法律法规建设，加大对会计违规行为的惩处力度，提高违规成本。加强企业内部控制体系建设，完善内部监督机制，确保会计信息的真实性和准确性。提高会计人员素质，加强职业道德教育，培养一支具备高度诚信意识的会计队伍。Inresponsetotheseissues,webelievethattheconstructionofaccountingintegrityshouldbestrengthenedfromthefollowingaspects.Strengthentheconstructionoflawsandregulations,increasethepunishmentforaccountingviolations,andincreasethecostofviolations.Strengthentheconstructionofinternalcontrolsystemsinenterprises,improveinternalsupervisionmechanisms,andensuretheauthenticityandaccuracyofaccountinginformation.Improvethequalityofaccountingpersonnel,strengthenprofessionalethicseducation,andcultivateahighlyhonestaccountingteam.会计诚信是会计工作的生命线，也是企业持续发展的基础。我们应该从多个方面入手，加强会计诚信建设，为企业健康发展提供有力保障。也希望广大企业总会计师能够自觉遵守职业道德规范，共同营造一个诚信、公正、透明的会计环境。Accountingintegrityisthelifelineofaccountingworkandthefoundationforthesustainabledevelopmentofenterprises.Weshouldstartfrommultipleaspects,strengthentheconstructionofaccountingintegrity,andprovidestrongguaranteesforthehealthydevelopmentofenterprises.Wealsohopethatthegeneralaccountantsofenterprisescanconsciouslyabidebyprofessionalethicsstandardsandjointlycreateanhonest,fair,andtransparentaccountingenvironment.三、影响会计诚信的因素分析AnalysisofFactorsInfluencingAccountingIntegrity会计诚信作为企业财务管理的核心原则，其实现受到多种因素的影响。通过对216家企业总会计师的问卷调查，我们深入分析了影响会计诚信的若干关键因素。Accountingintegrity,asthecoreprincipleofcorporatefinancialmanagement,isinfluencedbyvariousfactorsinitsimplementation.Throughaquestionnairesurveyof216corporatechiefaccountants,weconductedanin-depthanalysisofseveralkeyfactorsthataffectaccountingintegrity.企业内部环境是影响会计诚信的基础。企业文化、管理制度、内部监督机制等都会对会计诚信产生直接影响。在问卷调查中，超过60%的总会计师认为，企业文化中诚信价值观的缺失是导致会计诚信问题频发的主要原因。缺乏有效的内部控制和审计机制也使得会计舞弊成为可能。Theinternalenvironmentofacompanyisthefoundationthataffectsaccountingintegrity.Corporateculture,managementsystems,andinternalsupervisionmechanismsallhaveadirectimpactonaccountingintegrity.Inthesurvey,over60%ofchiefaccountantsbelievethatthelackofintegrityvaluesincorporatecultureisthemainreasonforthefrequentoccurrenceofaccountingintegrityissues.Thelackofeffectiveinternalcontrolandauditmechanismsalsomakesaccountingfraudpossible.外部环境因素同样不容忽视。政策法规的完善程度、监管力度、市场竞争环境等都会对企业的会计诚信产生影响。在调查中，我们发现近50%的企业总会计师认为当前的法律法规对会计诚信的约束不够有力，监管部门的执法力度也有待加强。同时，激烈的市场竞争也使得一些企业为了追求短期利益而选择违反会计诚信原则。Externalenvironmentalfactorscannotbeignored.Thecompletenessofpoliciesandregulations,regulatorystrength,andmarketcompetitionenvironmentwillallhaveanimpactontheaccountingintegrityofenterprises.Intheinvestigation,wefoundthatnearly50%ofcorporatechiefaccountantsbelievethatthecurrentlawsandregulationsarenotstrongenoughtoconstrainaccountingintegrity,andtheenforcementeffortsofregulatoryauthoritiesalsoneedtobestrengthened.Meanwhile,fiercemarketcompetitionhasalsoledsomecompaniestochoosetoviolateaccountingintegrityprinciplesinpursuitofshort-termbenefits.再次，会计人员个人素质也是影响会计诚信的重要因素。会计人员的职业道德、业务能力和法律意识直接决定了其能否坚守诚信原则。在问卷调查中，我们发现部分会计人员存在职业道德缺失、法律意识淡薄等问题，这在一定程度上影响了会计诚信的实现。Onceagain,thepersonalqualitiesofaccountingpersonnelarealsoanimportantfactoraffectingaccountingintegrity.Theprofessionalethics,businessability,andlegalawarenessofaccountingpersonneldirectlydeterminewhethertheycanadheretotheprincipleofintegrity.Inthequestionnairesurvey,wefoundthatsomeaccountingpersonnelhaveproblemssuchaslackofprofessionalethicsandweaklegalawareness,whichtosomeextentaffectstherealizationofaccountingintegrity.技术手段的进步虽然在一定程度上提高了会计工作的效率和准确性，但也可能带来新的诚信挑战。如数据处理软件、财务软件等的技术漏洞或被不当利用，也可能导致会计信息失真。Theadvancementoftechnologicalmeanshastosomeextentimprovedtheefficiencyandaccuracyofaccountingwork,butitmayalsobringnewintegritychallenges.Technicalvulnerabilitiesorimproperexploitationofdataprocessingsoftware,financialsoftware,etc.mayalsoleadtodistortionofaccountinginformation.影响会计诚信的因素众多，既有企业内部环境的问题，也有外部环境的影响，还有会计人员个人素质和技术手段等方面的挑战。因此，要提升会计诚信水平，需要从多个方面入手，综合施策，形成合力。Therearemanyfactorsthataffectaccountingintegrity,includinginternalandexternalenvironmentalissues,aswellaschallengesinthepersonalqualitiesandtechnicalmeansofaccountingpersonnel.Therefore,toimprovethelevelofaccountingintegrity,itisnecessarytostartfrommultipleaspects,implementcomprehensivepolicies,andformajointforce.四、会计诚信缺失的负面影响Thenegativeimpactofaccountingintegritydeficiency在当前经济社会中，会计诚信的缺失不仅对企业自身的发展构成严重阻碍，更对整个社会经济秩序的稳定和健康发展产生深远影响。通过对216家企业总会计师的问卷调查，我们深入了解了会计诚信缺失所带来的负面影响。Inthecurrenteconomicandsocialcontext,thelackofaccountingintegritynotonlyposesaseriousobstacletothedevelopmentofenterprisesthemselves,butalsohasaprofoundimpactonthestabilityandhealthydevelopmentoftheentiresocio-economicorder.Throughaquestionnairesurveyof216corporatechiefaccountants,wehavegainedadeeperunderstandingofthenegativeimpactofaccountingintegritydeficiencies.会计诚信的缺失严重损害了企业的声誉和形象。在调查中，我们发现许多企业因为财务造假、信息披露不透明等行为，导致公众信任度大幅下降，企业形象受到严重损害。这不仅影响了企业的市场竞争力，还可能导致企业陷入信任危机，甚至面临破产倒闭的风险。Thelackofaccountingintegrityseriouslydamagesthereputationandimageofenterprises.Intheinvestigation,wefoundthatmanycompanieshavesufferedasignificantdecreaseinpublictrustandseriousdamagetotheircorporateimageduetofinancialfraud,opaqueinformationdisclosure,andotherbehaviors.Thisnotonlyaffectsthemarketcompetitivenessofenterprises,butmayalsoleadtoacrisisoftrustandevenfacetheriskofbankruptcyandbankruptcy.会计诚信的缺失扰乱了市场经济秩序。虚假的财务报告和会计信息会导致市场信号失真，误导投资者和消费者的决策，干扰资源的合理配置。长此以往，将严重破坏市场经济的公平性和透明度，阻碍经济的健康发展。Thelackofaccountingintegritydisruptstheorderofthemarketeconomy.Falsefinancialreportsandaccountinginformationcanleadtodistortedmarketsignals,misleadinvestorsandconsumersintheirdecisions,andinterferewiththerationalallocationofresources.Overtime,thiswillseriouslyunderminethefairnessandtransparencyofthemarketeconomy,andhinderthehealthydevelopmentoftheeconomy.会计诚信的缺失还容易滋生腐败和违法行为。在缺乏诚信的环境下，企业可能通过财务造假等手段来谋取不正当利益，这不仅损害了企业的长远发展，还助长了社会上的腐败风气，严重破坏了法治建设和社会稳定。Thelackofaccountingintegritycanalsoeasilybreedcorruptionandillegalbehavior.Inanenvironmentlackingintegrity,enterprisesmayseekillegitimatebenefitsthroughfinancialfraudandothermeans,whichnotonlydamagesthelong-termdevelopmentoftheenterprise,butalsopromotescorruptpracticesinsociety,seriouslyunderminingtheconstructionoftheruleoflawandsocialstability.会计诚信的缺失对企业自身、市场经济秩序以及社会法治建设都产生了极其不利的影响。因此，加强会计诚信建设，提高会计信息质量，已成为当前亟待解决的问题。我们呼吁各企业、政府部门和社会各界共同努力，营造一个诚信、公正、透明的会计环境，为企业的健康发展和社会的和谐稳定提供有力保障。Thelackofaccountingintegrityhashadextremelyadverseeffectsonenterprisesthemselves,marketeconomicorder,andtheconstructionofsocialruleoflaw.Therefore,strengtheningtheconstructionofaccountingintegrityandimprovingthequalityofaccountinginformationhasbecomeanurgentproblemtobesolved.Wecallonallenterprises,governmentdepartments,andallsectorsofsocietytoworktogethertocreateanhonest,fair,andtransparentaccountingenvironment,providingstrongguaranteesforthehealthydevelopmentofenterprisesandtheharmonyandstabilityofsociety.五、提升会计诚信的策略建议Strategysuggestionsforenhancingaccountingintegrity针对当前会计诚信面临的挑战和问题，本报告提出以下策略建议，以期提升会计诚信水平，推动行业健康发展。Inresponsetothechallengesandproblemsfacedbycurrentaccountingintegrity,thisreportproposesthefollowingstrategicsuggestionstoenhancethelevelofaccountingintegrityandpromotethehealthydevelopmentoftheindustry.加强法制建设：应进一步完善会计法律法规，加大对会计造假等违法行为的处罚力度，提高违规成本。同时，加强对法律法规的宣传和普及，提高企业和会计人员的法律意识。Strengtheninglegalconstruction:Accountinglawsandregulationsshouldbefurtherimproved,penaltiesforillegalactivitiessuchasaccountingfraudshouldbeincreased,andthecostofviolatingregulationsshouldbeincreased.Atthesametime,strengthenthepromotionandpopularizationoflawsandregulations,andimprovethelegalawarenessofenterprisesandaccountingpersonnel.建立诚信档案：建议建立全国性的会计诚信档案系统，记录企业和会计人员的诚信行为。对于诚信记录良好的企业和个人，可给予一定的政策优惠；对于存在诚信问题的企业和个人，则加强监管和处罚。Establishingintegrityrecords:Itisrecommendedtoestablishanationwideaccountingintegrityrecordsystemtorecordtheintegritybehaviorofenterprisesandaccountingpersonnel.Forenterprisesandindividualswithgoodintegrityrecords,certainpolicyincentivescanbegiven;Forenterprisesandindividualswithintegrityissues,strengthensupervisionandpunishment.强化道德教育：加强会计人员的职业道德教育，提高其道德素质和诚信意识。通过定期举办培训课程、研讨会等形式，让会计人员深入了解诚信的重要性，树立正确的职业观念。Strengthenmoraleducation:Strengthentheprofessionalethicseducationofaccountingpersonnel,improvetheirmoralqualityandintegrityawareness.Byregularlyorganizingtrainingcourses,seminars,andotherforms,accountingpersonnelcangainadeeperunderstandingoftheimportanceofintegrityandestablishcorrectprofessionalconcepts.完善内部控制：企业应建立完善的内部控制制度，确保会计信息的真实性和准确性。通过加强内部审计、设立独立的监事会等方式，形成有效的内部监督机制。Improveinternalcontrol:Enterprisesshouldestablishasoundinternalcontrolsystemtoensuretheauthenticityandaccuracyofaccountinginformation.Bystrengtheninginternalauditingandestablishinganindependentsupervisoryboard,aneffectiveinternalsupervisionmechanismcanbeestablished.引入第三方监督：鼓励企业引入第三方监督机构，如会计师事务所、审计机构等，对企业的会计信息进行独立审计和鉴证。第三方监督机构的参与可以提高会计信息的公信力，减少造假行为的发生。Introducingthird-partysupervision:Encourageenterprisestointroducethird-partysupervisionagencies,suchasaccountingfirmsandauditingagencies,toindependentlyauditandverifytheaccountinginformationoftheenterprise.Theparticipationofthird-partysupervisoryagenciescanenhancethecredibilityofaccountinginformationandreducetheoccurrenceoffraudulentbehavior.加强社会监督：鼓励公众、媒体等社会力量参与会计诚信的监督。通过公开透明的信息披露制度，让公众了解企业的会计信息和诚信状况，形成社会舆论压力，促进企业自觉遵守诚信原则。Strengthensocialsupervision:Encouragethepublic,mediaandothersocialforcestoparticipateinthesupervisionofaccountingintegrity.Throughanopenandtransparentinformationdisclosuresystem,thepubliccanunderstandtheaccountinginformationandintegritystatusofenterprises,createsocialpublicopinionpressure,andpromoteenterprisestoconsciouslyabidebytheprincipleofintegrity.提升会计诚信需要全社会的共同努力。通过加强法制建设、建立诚信档案、强化道德教育、完善内部控制、引入第三方监督以及加强社会监督等措施的实施，可以有效提高会计诚信水平，为企业的健康发展和社会经济的稳定提供有力保障。Improvingaccountingintegrityrequiresthejointeffortsofthewholesociety.Theimplementationofmeasuressuchasstrengtheninglegalconstruction,establishingintegrityrecords,strengtheningmoraleducation,improvinginternalcontrol,introducingthird-partysupervision,andstrengtheningsocialsupervisioncaneffectivelyimprovethelevelofaccountingintegrity,providingstrongguaranteesforthehealthydevelopmentofenterprisesandsocialandeconomicstability.六、结论Conclusion通过对216家企业总会计师的问卷调查，我们对“不做假账”与会计诚信的现实状况有了更为深入的了解。从调查数据中，可以明显看出，大多数企业总会计师对会计诚信持有高度的认同感和责任感，他们认为“不做假账”不仅是法律规定的义务，更是职业操守的底线。Throughaquestionnairesurveyof216corporatechiefaccountants,wehavegainedadeeperunderstandingoftherealityof"notfalsifyingaccounts"andaccountingintegrity.Fromthesurveydata,itisevidentthatthemajorityofcorporatechiefaccountantsholdahighsenseofidentificationandresponsibilitytowardsaccountingintegrity.Theybelievethat"notfalsifyingaccounts"isnotonlyalegalobligation,butalsothebottomlineofprofessionalethics.然而，不可忽视的是，在实际操作中，仍有一部分企业因为各种原因，存在做假账的现象。这既有企业内部管理不善、监督机制缺失的原因，也与外部环境压力、竞争压力有关。会计人员自身的道德观念和职业素养也是影响会计诚信的重要因素。However,itcannotbeignoredthatinpracticaloperations,therearestillsomeenterprisesthatengageinaccountingfraudduetovariousreasons.Thisisnotonlyduetopoorinternalmanagementandlackofsupervisionmechanisms,butalsorelatedtoexternalenvironmentalandcompetitivepressures.Themoralconceptsandprofessionalqualitiesofaccountingpersonnelthemselvesarealsoimportantfactorsaffectingaccountingintegrity.因此，要全面提升会计诚信水平，不仅需要加强法律法规的制约和惩罚力度，还需要完善企业内部管理和监督机制，提高会计人员的职业素养和道德观念。社会各界也应该加强对会计诚信的宣传和教育，营造一个诚实守信的社会氛围。Therefore,tocomprehensivelyenhancethelevelofaccountingintegrity,itisnotonlynecessarytostrengthentheconstraintsandpunishmentoflawsandregulations,butalsotoimprovetheinternalmanagementandsupervisionmechanismsofenterprises,andenhancetheprofessionalethicsandmoralconceptsofaccountingpersonnel.Allsectorsofsocietyshouldalsostrengthenthepromotionandeducationofaccountingintegrity,creatinganhonestandtrustworthysocialatmosphere.会计诚信是企业健康发展的重要基石，也是社会经济秩序的保障。我们必须从多个层面入手，共同努力，才能真正实现“不做假账”的目标，推动会计行业的持续健康发展。Accountingintegrityisanimportantcornerstoneforthehealthydevelopmentofenterprisesandaguaranteeofsocialandeconomicorder.Wemuststartfrommultiplelevelsandworktogethertotrulyachievethegoalof"notfalsifyingaccounts"andpromotethesustainableandhealthydevelopmentoftheaccountingindustry.八、附录Appendix本次问卷调查旨在深入了解企业总会计师对“不做假账”与会计诚信的态度和实践。问卷包含以下几个方面：Thepurposeofthisquestionnairesurveyistogainadeeperunderstandingoftheattitudesandpracticesofcorporatechiefaccountantstowards"notfalsifyingaccounts"andaccountingintegrity.Thequestionnaireincludesthefollowingaspects:本次调查共发放问卷216份，回收有效问卷200份，有效回收率为6%。调查对象涵盖了不同规模、行业和地区的企业总会计师，确保了调查结果的广泛性和代表性。Atotalof216questionnairesweredistributedinthissurvey,and200validquestionnaireswerecollected,withaneffectiveresponserateof6%.Thesurveytargetscorporatechiefaccountantsofdifferentscales,industries,andregions,ensuringthebreadthandrepresentativenessofthesurveyresults.针对回收的有效问卷，我们进行了详细的统计与分析。以下是部分关键数据的汇总：Weconducteddetailedstatisticsandanalysisontheeffectivequestionnairescollected.Thefollowingisasummaryofsomekeydata:对“不做假账”原则的认同程度：超过90%的总会计师表示完全认同或较为认同；Thedegreeofrecognitionoftheprincipleof"notfalsifyingaccounts":Morethan90%ofthechiefaccountantsfullyagreeorrelativelyagree;企业会计诚信现状：约60%的企业总会计师认为企业会计诚信水平一般，存在一定程度的失