會計職業(yè)道德問題研究


摘  要

當今，隨著我國經(jīng)濟的快速發(fā)展，會計工作在社會中日益顯現(xiàn)出其重要性，尤其是會計信息越來越被政府等管理部門、廣大決策者、企業(yè)管理者、投資者、債權(quán)人、等會計信息使用者所重視。但是在目前的市場經(jīng)濟中，會計信息失真現(xiàn)象較為嚴重，而會計人員會計職業(yè)道德的好壞對會計工作質(zhì)量有著重要的影響。因此。會計職業(yè)道德急需提上議事日程。
本文通過對會計職業(yè)道德的概述、我國會計人員職業(yè)道德的現(xiàn)狀、存在的問題及成因的分析、提出了建立健全有關(guān)會計職業(yè)道德行為的法規(guī)，加大會計工作違法的懲治力度，企業(yè)完善內(nèi)部控制體系和加強內(nèi)部審計，會計人員自覺提高職業(yè)道德素質(zhì)和營造會計職業(yè)道德建設(shè)的和諧環(huán)境等具體措施。探討了加強會計職業(yè)道德建設(shè)的途徑。

關(guān)鍵詞  會計職業(yè)道德，現(xiàn)狀，存在的問題，具體措施

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   錄

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

緒論…………………………………………………………………………1
一、會計職業(yè)道德概述 …………………………………………………………………………2
（一）會計職業(yè)道德的含義…………………………………………………………………2
（二）會計職業(yè)道德的內(nèi)容…………………………………………………………………2
二、我國會計人員職業(yè)道德的現(xiàn)狀、存在的問題及成因……………………………4
（一）我國會計人員職業(yè)道德的現(xiàn)狀………………………………………………………4
（二）我國會計人員職業(yè)道德存在的具體問題……………………………………………4
（三）造成當前會計職業(yè)道德的現(xiàn)狀及其存在問題的原因…………………………5
三、加強會計職業(yè)道德建設(shè)的具體醋施……………………………………………………7
結(jié)論……………………………………………………………………………………………… 11
參考文獻…………………………………………………………………………………………12
附錄一…………………………………………………………………………………………… 13
致謝…………………………………………………………………………………………14