以提高職業道德水平改善會計信息質量

會計論文編號:KJ244  論文字數:13099,頁數:21

目    錄
摘    要 I
Abstract II
1我國的會計信息質量要求 1
2會計職業道德的重要性及其影響因素 3
2.1重要性 3
2.2影響因素 3
2.2.1外部會計環境的影響 3
2.2.2內部會計環境的影響 4
3我國的會計信息失真的表現及原因 5
3.1會計信息失真的表現及手段 5
3.1.1隨意調節收入成本 5
3.1.2制造虛假憑證或財務收支手續不全 6
3.1.3制造虛假的會計報表 6
3.1.4 利用電算化掩蓋真實財務信息 6
3.2會計信息失真的原因分析 7
3.2.1單位負責人有舉足輕重的影響 7
3.2.2會計人員素質的高低是最終影響因素 8
3.2.3過分強調會計信息的相關性 8
4建設職業道德，提高會計信息質量 9
4.1建立合理的選拔機制 9
4.2建立合理的企業內部控制 10
4.2.1職務分離（手工賬） 10
4.2.2分清崗位職責（電算化） 10
4.2.3授權批準 11
4.2.4加強內部監督 11
4.2.5對職工實行休假和輪崗制度 11
4.3實行會計人員委派制 11
4.4完善提高個人素質 11
4.5 外部環境的改善不容忽視 12
結    論 14
參考文獻 15
致謝 16

摘    要
 任何事物都是在一定的環境條件下存在和發展的，作為人類重要實踐活動之一的會計活動也不例外。失真的會計信息不僅會誤導投資者與債權人，使其決策失誤，而且會導致國有資產和財政收入的大量流失，擾亂國民經濟宏觀調控和市場經濟秩序。高質量的會計信息是企業經營管理和科學決策的重要依據,是政府對國民經濟進行宏觀和微觀管理的重要信息來源,也是投資者和證券市場不可缺少的信息資料。
 會計職業道德是會計人員從業最起碼的行為準則和規范,職業道德一旦喪失,勢必會造成會計信息嚴重失真,也必然將失去社會對會計的信任。會計人員違背職業道德的原因，既有會計人員本身的原因又有外部因素的影響，本文著重探討會計環境對于會計人員職業道德的影響，從而提出加強會計人員職業道德建設的措施，如：加強教育，完善管理，提高技能等等，希望以此可以改善會計信息失真造成的質量不高的現狀。
 
關鍵詞：會計信息失真；會計職業道德；會計內部環境；會計外部環境

Improve the quality of accounting information by raising the occupational ethics level

Abstract
 Any thing exists and develops in the certain environmental condition, as one of most important practices, accounting is not exceptional. Not only the distorted accounting information can mislead the investor and the creditor, causes its decision error, but also can cause the state asset and the financial revenue outflow, harass the regulation of national economy macroeconomic and the order of market economy. The high quality of accounting information is an important basis for business management and scientific decision-making is an important source of information in the Government's macro-economic and micro-management. Investors and the securities market are also indispensable for information.
 The occupational moral of the accountant is public commitment that the accountant faces to the society. Once the occupational moral is lost, it will result in losing the information of the accountancy seriously, and losing the trust of the society to the accountants. Accounting environment can be divided into the external environment and internal environment. Through the analysis of some real cases against accounting officers ethical reasons, there are both the accounting staff and external factors.  Thereby strengthening the accounting professional ethics-building measures, such as: strengthening education, improve management, enhance skills, etc. And I hope to improve the quality of the accounting information.

Key words: Distorted accounting information；the occupational moral of the accountant; Internal accounting environment; External accounting environment