試論會計人員職業(yè)道德

論文編號:GS887  論文字?jǐn)?shù):11650,頁數(shù):12

 試論會計人員職業(yè)道德

【摘要】隨著市場經(jīng)濟關(guān)系的日趨復(fù)雜，會計實踐中的非理性行為越來越多，不少人在物質(zhì)財富中失去方向，會計信息失真，已經(jīng)成為普遍關(guān)注的重大社會問題。在會計行業(yè)中“誠信”這個詞越來越受到人們的質(zhì)疑，迫使會計人員的職業(yè)道德面臨著嚴(yán)峻的考驗。本文從會計職業(yè)道德的基本內(nèi)容出發(fā)，通過對會計職業(yè)道德的含義、內(nèi)容、基本特征和作用的闡述，以及對當(dāng)前我國會計職業(yè)道德存在的問題的探索和研究，并結(jié)合加強會計職業(yè)道德建設(shè)的必要性，提出加強會計職業(yè)道德要從加大職業(yè)道德建設(shè)力度，營造良好的社會環(huán)境；建立現(xiàn)代企業(yè)管理和內(nèi)部控制制度，提高會計人員業(yè)務(wù)素質(zhì)；建立健全法律監(jiān)督機制，強化法制監(jiān)管；加大懲處力度，嚴(yán)格財經(jīng)紀(jì)律入手，盡快的使會計人員的會計職業(yè)道德問題走出尷尬的境地，每個會計人員必須從自身做起，不負(fù)重望，以嚴(yán)明的態(tài)度約束自己，以高尚的職業(yè)道德感召世人。
【關(guān)鍵詞】  會計職業(yè)  會計信息  會計職業(yè)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
目錄
摘要 1
Abstract 2
1  前言 4
1.1  本研究的目的與意義 4
1.2  國內(nèi)外研究文獻綜述 4
1.3  本研究的主要內(nèi)容 4
2  會計職業(yè)道德概述 4
2.1  會計職業(yè)道德的含義 4
2.2  會計職業(yè)道德的內(nèi)容 4
2.3  會計職業(yè)道德的基本特征 5
2.4  會計職業(yè)道德的作用 6
3  當(dāng)前我國會計職業(yè)道德存在的問題 7
3.1  職業(yè)道德環(huán)境欠佳 7
3.2  會計規(guī)范體系不完善 7
3.3  法律監(jiān)管機制不完備 8
3.4  懲處力度小 8
4  加強會計職業(yè)道德建設(shè)的對策 9
4.1  加大職業(yè)道德建設(shè)力度 9
4.2  建立現(xiàn)代企業(yè)管理和內(nèi)部控制制度 9
4.3  建立健全法律監(jiān)督機制 10
4.4  嚴(yán)格財經(jīng)紀(jì)律 11
參考文獻 11
致謝 12