如何重塑會(huì)計(jì)誠(chéng)信問(wèn)題研究

 內(nèi) 容 摘 要
   本文從會(huì)計(jì)人員的會(huì)計(jì)職業(yè)道德現(xiàn)狀出發(fā)，分析了當(dāng)今會(huì)計(jì)職業(yè)道德存在的問(wèn)題和今后會(huì)計(jì)職業(yè)道德工作方面應(yīng)注意事項(xiàng)內(nèi)容的方向與重點(diǎn)。加強(qiáng)專(zhuān)業(yè)的學(xué)習(xí)，提高對(duì)會(huì)計(jì)職業(yè)道德修養(yǎng)重要性的認(rèn)識(shí).加強(qiáng)會(huì)計(jì)職業(yè)道德教育的力度，提高會(huì)計(jì)人員的自身使命感，完善監(jiān)督管理機(jī)制。依此來(lái)塑造會(huì)計(jì)誠(chéng)信，保證會(huì)計(jì)工作的質(zhì)量，保證會(huì)計(jì)信息的真實(shí)、可靠。

Abstract

In this paper, the accounting staff from the accounting status of professional ethics, the analysis of today's accounting professional ethics problems and the future work of the accounting professional ethics should pay attention to the matter content of the direction and focus. Enhance professional learning, improve professional ethics of the accounting recognition of the importance. To strengthen the accounting profession and moral education, and enhance their own sense of the accounting staff, improve supervision and management mechanism. And so to shape the accounting integrity, and ensure the quality of accounting, accounting information to ensure true and reliable.

Keywords: accounting ethics    Status    Integrity   way
目錄
中文摘要………………………………………………………………(2)
英文摘要………………………………………………………………(3)
　　　　　　　　　　　　　　　　　　　引言
第1章   我國(guó)會(huì)計(jì)誠(chéng)信的現(xiàn)狀與原因
   1.1會(huì)計(jì)人員遵紀(jì)守法意識(shí)淺薄，工作態(tài)度不端正。……………………（5）
　　　1.2會(huì)計(jì)人員受社會(huì)大環(huán)境因素得影響?！?）       
    1.3與會(huì)計(jì)人員受上級(jí)的政治、政策因素的影響………………………（6）                      
　　　1.4會(huì)計(jì)本身的獨(dú)立性和特殊性，會(huì)計(jì)監(jiān)督難以奏效。…………………（6）                             
第2章   今后重塑會(huì)計(jì)誠(chéng)信工作的方向與重點(diǎn)          
　　　2.1從個(gè)人出發(fā),加強(qiáng)會(huì)計(jì)人員的職業(yè)道德學(xué)習(xí)和政治學(xué)習(xí)，提高對(duì)會(huì)計(jì)職業(yè)道德建設(shè)重要性的認(rèn)識(shí) ，加強(qiáng)會(huì)計(jì)人員的使命感。……………………（6）
　　　2.2健全和強(qiáng)化監(jiān)督機(jī)制，完善獎(jiǎng)懲制度，以法管財(cái)?！?）
     2.3確定政策方針的正確性和可行性?！?） 
     2.4建立會(huì)計(jì)崗位輪換制度，保證會(huì)計(jì)工作質(zhì)量?！?）