我国会计职业道德建设存在的问题及加强对策论文Word文件下载.docx

1、 题目：我国会计职业道德建设存在的问题及加强对策 学生姓名： 学 号： 系 部： 经济系 专业班级： 会计班 指导教师： 二一五年六月Construction of Professional Ethics of Accounting Problems and Strengthening Measure in China矚慫润厲钐瘗睞枥庑赖。AbstractWith the deepening of Chinas reform and opening up and the socialist market economic system, continuous improvement in th

2、e overall economic accounting basic work has become increasingly important position and role. Accounting work involved in all aspects of society, where there are economic activities take place, there will be accounting. Accounting is an economic language, accounting permeates all aspects of social e

3、conomy, and accounting personnel in economic activity also plays an increasingly important role, accounting professional ethics has increasingly become the focus of attention.聞創沟燴鐺險爱氇谴净。This article from the exploration of accounting occupation moral concept, briefly introduces the function and impo

4、rtance of accounting occupation moral content,; according to the existing problems and the situation of Chinas accounting ethics construction, and then tries to reason analysis of lack of accounting occupation moral from multiple perspectives, that is mainly from the moral environment well, the imba

5、lance of economic development, imperfect laws and regulations, their moral factors lower quality of accounting practitioners. Finally, aiming at these problems and according to the analysis of accounting ethics, theory imperfect, imperfect system, there are certain problems leading to the accounting

6、 staff of professional ethics of the building. Strengthening the construction of accounting professional ethics is to develop the accounting profession four important new measures; and is an effective means to improve the accounting staff of professional and ethical standards. It helps to balance th

7、e professional conduct of accountants, accounting properly handle the relationship between economic interests of all parties subject and to promote the goal of financial accounting and internal accounting controls effectively achieve goals; help resolve the current accounting fraud and accounting in

8、formation distortion, correct the accounting profession unhealthy; help anti-corruption, thereby helping to clean the air of the whole society is formed.残骛楼諍锩瀨濟溆塹籟。KEY WORDS: accounting ethics, construction, problems, countermeasures酽锕极額閉镇桧猪訣锥。摘 要随着我国改革开放的不断深入和社会主义市场经济体制的不断完善，会计在整个经济工作中的基础性地位和作用显得越来

9、越重要。会计工作涉及社会的各个方面，凡是有经济活动的地方，就会有会计工作。会计是一种经济语言，会计工作渗透在社会经济的各个方面，会计人员在经济活动中也扮演着越来越重要的角色，会计职业道德也日益成为人们关注的焦点。彈贸摄尔霁毙攬砖卤庑。本文从会计职业道德的内容探索入手，首先简要介绍会计职业道德的定义、内容和重要性；根据我国会计道德建设存在的问题和现状，然后试图从多角度深刻分析会计职业道德缺失的原因，最后，针对会计职业道德认识不够、理论建设不完善、制度不完善等这些存在的问题进行分析，结合参考文献，提出了解决会计职业道德建设问题的对策。加强会计职业道德的建设，是培养会计行业“四有”新人的重要措施；是

10、提高会计人员职业道德水平的有效手段。它有利于调节会计人员的职业行为，妥善处理会计主体与各方面的经济利益关系，促使财务会计目标和内部会计控制目标的有效实现；有利于解决目前会计造假和会计信息失真，纠正会计行业的不正之风；有利于反腐倡廉，进而有助于形成全社会的廉洁之风。謀荞抟箧飆鐸怼类蒋薔。关键字:会计职业道德，建设，问题，对策1.3 研究的主要方法和手段.2籟丛妈羥为贍偾蛏练淨。2 会计职业道德建设的概述. .3預頌圣鉉儐歲龈讶骅籴。2.2 会计职业道德的定义. .3渗釤呛俨匀谔鱉调硯錦。2.2 会计职业道德的主要内容. .3铙誅卧泻噦圣骋贶頂廡。2.2.1 爱岗敬业. .3擁締凤袜备訊顎轮烂蔷。

11、2.2.2 诚实守信. .4贓熱俣阃歲匱阊邺镓騷。2.2.3 廉洁自律. .4坛摶乡囂忏蒌鍥铃氈淚。2.2.4 客观公正. .5蜡變黲癟報伥铉锚鈰赘。2.2.5 坚持准则. .5買鲷鴯譖昙膚遙闫撷凄。2.2.6 提高技能. .5綾镝鯛駕櫬鹕踪韦辚糴。2.2.7 参与管理. .6驅踬髏彦浃绥譎饴憂锦。2.2.8 强化服务. .6猫虿驢绘燈鮒诛髅貺庑。2.3 会计职业道德的作用. .6锹籁饗迳琐筆襖鸥娅薔。2.3.1 会计职业道德是对会计法律制度的重要补充. .62.3.2 会计职业道德是桂发会计行为的基础. .7構氽頑黉碩饨荠龈话骛。2.3.3会计职业道德是实现会计行为的重要保证 .72.3.4

12、会计职业道德是会计人员提高素质的内在要求.73 会计职业道德建设存在的问题. .8輒峄陽檉簖疖網儂號泶。 3.1 会计人员职业道德意识淡薄.8尧侧閆繭絳闕绚勵蜆贅。 3.2 会计人员缺乏钻研业务和精益求精的精神.8识饒鎂錕缢灩筧嚌俨淒。3.3 会计人员贪图私欲、道德缺失.8凍鈹鋨劳臘锴痫婦胫籴。3.4 会计人员违背准则、弄虚作假.9恥諤銪灭萦欢煬鞏鹜錦。4 造成会计职业道德建设问题的原因. .10鯊腎鑰诎褳鉀沩懼統庫。4.1 客观分析.10硕癘鄴颃诌攆檸攜驤蔹。4.1.1 会计职业具有从属性.10阌擻輳嬪諫迁择楨秘騖。4.1.2 政府管理的漏洞.10氬嚕躑竄贸恳彈瀘颔澩。4.1.3 法律监督机制和会计规范体系的不完备.