会计职业道德问题研究.doc

会计职业道德问题研究


摘  要

当今，随着我国经济的快速发展，会计工作在社会中日益显现出其重要性，尤其是会计信息越来越被政府等管理部门、广大决策者、企业管理者、投资者、债权人、等会计信息使用者所重视。但是在目前的市场经济中，会计信息失真现象较为严重，而会计人员会计职业道德的好坏对会计工作质量有着重要的影响。因此。会计职业道德急需提上议事日程。
本文通过对会计职业道德的概述、我国会计人员职业道德的现状、存在的问题及成因的分析、提出了建立健全有关会计职业道德行为的法规，加大会计工作违法的惩治力度，企业完善内部控制体系和加强内部审计，会计人员自觉提高职业道德素质和营造会计职业道德建设的和谐环境等具体措施。探讨了加强会计职业道德建设的途径。

关键词  会计职业道德，现状，存在的问题，具体措施

ABSTRACT

Now, along with the our country economy fast development, accountant the work day by day appears in the society its importance, the accounting information more and more by control section, the general policy-makers, the enterprise superintendent, the investor, the creditor and so on the government, and so on the accounting information user is taken in particular. But in the present market economy, the accounting information distortion phenomenon is serious, but accountant personnel accountant the occupational ethics quality the work quality has the important influence to accountant. Therefore. Accountant the occupational ethics urgent need proposes the agenda.
This article through to accountant the occupational ethics outline, our country accountant the personnel occupational ethics present situation, the existence question and the origin analysis, proposed establishment perfect concerned accountant the occupational ethics behavior laws and regulations, enlarge accountant work illegal punishment dynamics, the enterprise consummate the internal control system and strengthen the internal audit, accountant the personnel on own initiative improve the occupational ethics quality and build accountant the occupational ethics construction the harmonious environment and so on the concrete measure. Discussed strengthened accountant the occupational ethics construction the way.

Keywords  accounting profession morals，condition，to exist problem，specific measures

目   录

摘要………………………………………………………………………………………………Ⅰ
ABSTRACT…………………………………………………………………………………… Ⅱ

绪论…………………………………………………………………………1
一、会计职业道德概述 …………………………………………………………………………2
（一）会计职业道德的含义…………………………………………………………………2
（二）会计职业道德的内容…………………………………………………………………2
二、我国会计人员职业道德的现状、存在的问题及成因……………………………4
（一）我国会计人员职业道德的现状………………………………………………………4
（二）我国会计人员职业道德存在的具体问题……………………………………………4
（三）造成当前会计职业道德的现状及其存在问题的原因…………………………5
三、加强会计职业道德建设的具体醋施……………………………………………………7
结论……………………………………………………………………………………………… 11
参考文献…………………………………………………………………………………………12
附录一…………………………………………………………………………………………… 13
致谢…………………………………………………………………………………………14