试论会计人员职业道德

文档编号:GS887  文档字数:11650,页数:12

 试论会计人员职业道德

【摘要】随着市场经济关系的日趋复杂，会计实践中的非理性行为越来越多，不少人在物质财富中失去方向，会计信息失真，已经成为普遍关注的重大社会问题。在会计行业中“诚信”这个词越来越受到人们的质疑，迫使会计人员的职业道德面临着严峻的考验。本文从会计职业道德的基本内容出发，通过对会计职业道德的含义、内容、基本特征和作用的阐述，以及对当前我国会计职业道德存在的问题的探索和研究，并结合加强会计职业道德建设的必要性，提出加强会计职业道德要从加大职业道德建设力度，营造良好的社会环境；建立现代企业管理和内部控制制度，提高会计人员业务素质；建立健全法律监督机制，强化法制监管；加大惩处力度，严格财经纪律入手，尽快的使会计人员的会计职业道德问题走出尴尬的境地，每个会计人员必须从自身做起，不负重望，以严明的态度约束自己，以高尚的职业道德感召世人。
【关键词】  会计职业  会计信息  会计职业道德 
 
【Abstract】As the market economic relations and the accounting practice getting more complex, non-rational behavior become more and more, many people get lost in the material wealth. The distortion of accounting information has become a major concern in general society. In the profession of accountant, the word of integrity has increasingly been called into question, which forces the professional ethics of accounting staff is facing daunting challenges. In the basis of accounting professional ethics conditions of the country, this paper explore and study on  the meaning of accounting professional, basic characteristics and role of exposition and China's current accounting professional ethics and strengthen the accounting profession. According to the moral necessity of strengthening the accounting professional ethics, we should intensify the building of professional ethics and create a good social environment, establish a modern enterprise management and internal control system, raise the quality of accounting operations; establish a sound legal oversight mechanisms, strengthen the legal system monitoring; increase the intensity of punishment, and set about from the strict financial discipline. Each accounting personnel must start with oneself and make accounting professional ethics issue out of embarrassing situations does not disappoint the expectation and inspire the world with lofty professional ethics.

【Key words】Accountant professional  Accounting information  Accountant professional ethics
目录
摘要 1
Abstract 2
1  前言 4
1.1  本研究的目的与意义 4
1.2  国内外研究文献综述 4
1.3  本研究的主要内容 4
2  会计职业道德概述 4
2.1  会计职业道德的含义 4
2.2  会计职业道德的内容 4
2.3  会计职业道德的基本特征 5
2.4  会计职业道德的作用 6
3  当前我国会计职业道德存在的问题 7
3.1  职业道德环境欠佳 7
3.2  会计规范体系不完善 7
3.3  法律监管机制不完备 8
3.4  惩处力度小 8
4  加强会计职业道德建设的对策 9
4.1  加大职业道德建设力度 9
4.2  建立现代企业管理和内部控制制度 9
4.3  建立健全法律监督机制 10
4.4  严格财经纪律 11
参考文献 11
致谢 12

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