淺析中國(guó)會(huì)計(jì)職業(yè)道德體系

會(huì)計(jì)論文編號(hào):KJ191 字?jǐn)?shù):9149,頁(yè)數(shù):11 
目錄

一、會(huì)計(jì)職業(yè)道德的含義和作用 5
（一）會(huì)計(jì)職業(yè)道德的含義 5
1.會(huì)計(jì)職業(yè)道德是調(diào)整會(huì)計(jì)職業(yè)活動(dòng)利益關(guān)系的手段 5
2.會(huì)計(jì)職業(yè)道德具有相對(duì)穩(wěn)定性 5
3.會(huì)計(jì)職業(yè)道德具有廣泛的社會(huì)性 5
（二）會(huì)計(jì)職業(yè)道德的作用 5
1.會(huì)計(jì)職業(yè)道德是對(duì)會(huì)計(jì)法律制度的重要補(bǔ)充 5
2.會(huì)計(jì)職業(yè)道德是規(guī)范會(huì)計(jì)行為的基礎(chǔ) 6
3.會(huì)計(jì)職業(yè)道德是實(shí)現(xiàn)會(huì)計(jì)目標(biāo)的重要保證 6
4.會(huì)計(jì)職業(yè)道德是會(huì)計(jì)人員提高素質(zhì)的內(nèi)在要求 6
二、目前我國(guó)會(huì)計(jì)人員職業(yè)道德現(xiàn)狀及原因分析 6
（一）現(xiàn)狀表現(xiàn) 6
1.職業(yè)道德品質(zhì)敗壞，貪財(cái)貪色貪?rùn)?quán) 6
2.迫于單位領(lǐng)導(dǎo)的壓力，失去職業(yè)道德 6
3.缺乏敬業(yè)精神，會(huì)計(jì)職業(yè)勝任能力較差 7
（二）原因分析 7
1.單位內(nèi)部的不利影響因素 7
2.單位外部的不利影響因素 7
三、樹立會(huì)計(jì)職業(yè)道德意識(shí) 8
（一）第一層次 8
1.守法意識(shí) 8
2.誠(chéng)信意識(shí) 8
3.人格意識(shí) 8
4.廉潔意識(shí) 8
（二）第二層次 8
1.敬業(yè)意識(shí) 8
2.原則意識(shí) 8
3.主人翁意識(shí) 9
（三）第三層次 9
1.管理意識(shí) 9
2.協(xié)調(diào)意識(shí) 9
3.創(chuàng)新意識(shí) 9
4.技能意識(shí) 9
四、加強(qiáng)我國(guó)會(huì)計(jì)職業(yè)道德建設(shè)的途徑 9
（一）會(huì)計(jì)職業(yè)道德建設(shè)的核心內(nèi)容 9
（二）加強(qiáng)會(huì)計(jì)職業(yè)道德建設(shè)的措施 10
1.凈化會(huì)計(jì)行為環(huán)境 10
2.加強(qiáng)立法監(jiān)督 10
3.制定一套可操作的會(huì)計(jì)職業(yè)道德規(guī)范體系 10
4.加大會(huì)計(jì)職業(yè)道德教育力度 11
5.建立健全會(huì)計(jì)職業(yè)道德監(jiān)督評(píng)價(jià)體系 11
6.目標(biāo)管理 11
7.示范 11
五、總結(jié) 11
參考文獻(xiàn)  11

摘要
 在世界經(jīng)濟(jì)飛速發(fā)展、全球信息一體化的今天,我國(guó)會(huì)計(jì)行業(yè)面臨著新的機(jī)遇與挑戰(zhàn),“會(huì)計(jì)誠(chéng)信”一詞也被賦予了許多新的含義。上市公司頻繁發(fā)生的財(cái)會(huì)丑聞,無(wú)疑加重了對(duì)“會(huì)計(jì)誠(chéng)信”的反面影響。重塑“會(huì)計(jì)誠(chéng)信”形象,增加信息使用者的信心,除了有一套切實(shí)可行的內(nèi)部會(huì)計(jì)控制體系外,還要規(guī)范注冊(cè)會(huì)計(jì)師行業(yè)的發(fā)展,提高會(huì)計(jì)人員整體素質(zhì),更重要的是建立健全會(huì)計(jì)職業(yè)道德體系，加強(qiáng)會(huì)計(jì)職業(yè)道德建設(shè)。本文從會(huì)計(jì)職業(yè)道德的定義著手，并對(duì)我國(guó)會(huì)計(jì)人員職業(yè)道德的現(xiàn)狀及其原因進(jìn)行了分析，最后提出了要建立會(huì)計(jì)職業(yè)道德意識(shí)，加強(qiáng)會(huì)計(jì)職業(yè)道德建設(shè)的總體措施。
關(guān)鍵詞:  職業(yè)道德；會(huì)計(jì)職業(yè)道德；職業(yè)道德意識(shí)
The analysis of Accounting Professional Ethics System of China
 ABSTRACT
 The rapid development of the world economy, the global information integration   , the Chinese accounting industry is facing new opportunities and challenges "Accounting Integrity" was given a new meaning. Listed companies by the frequent accounting scandals will certainly add to the "accounting integrity" of a negative impact. Remodeling "accounting integrity" image and increase user confidence in the information, In addition to a set of practical internal accounting control system, we need to standardize the CPA industry, raise the overall quality of the accounting staff, but more importantly, establish and perfect the system of accounting professional ethics, strengthen the accounting profession ethics. This paper from the accounting professional ethics proceed with the definition and Accounting Professional Ethics and the reasons for the status of the analysis, thus propose to establish accounting professional ethics, strengthen the accounting profession and the general moral measures.  
Keywords: Occupational ethics; Accountant occupational ethics; Occupational ethics consciousness