淺談會(huì)計(jì)人員道德問題

 

目       錄

摘要.....................................................................................................1

一、會(huì)計(jì)職業(yè)道德概述........................................................................2

（一）會(huì)計(jì)職業(yè)道德的含義..............................................................3

  （二）會(huì)計(jì)職業(yè)道德的基本特征......................................................3

      1.職業(yè)性...................................................................................3

      2.自覺性...................................................................................3

      3.綜合性...................................................................................3

      4.必要性...................................................................................3

二、小企業(yè)會(huì)計(jì)道德制度的特點(diǎn)..........................................................4

  （一）簡(jiǎn)化核算要求.......................................................................4

（二）滿足稅收征管信息需求與有助于銀行提供信貸相結(jié)合.........................................................................................................4

  （三）簡(jiǎn)化了必須依法披露的會(huì)計(jì)報(bào)表的構(gòu)成...............................4

  （四）靈活的運(yùn)作，較高的工作效率................................................4

三、小企業(yè)會(huì)計(jì)道德探討—以余姚市某電器有限公司為例.........................................................................................................5

 （一）制造業(yè)的簡(jiǎn)述..........................................................................5

 （二）企業(yè)概況..................................................................................5

四、企業(yè)存在的問題.............................................................................5

 （一）企業(yè)財(cái)務(wù)會(huì)計(jì)管理機(jī)制不健全................................................5

 （二）企業(yè)財(cái)務(wù)管理人才缺乏、工作質(zhì)量相對(duì)較差............................5

 （三）企業(yè)出現(xiàn)造假，違法現(xiàn)象.........................................................5

 （四）企業(yè)會(huì)計(jì)核算的現(xiàn)狀和存在的問題.........................................5

     1．小企業(yè)會(huì)計(jì)核算的現(xiàn)狀..........................................................5

     2．企業(yè)會(huì)計(jì)核算存在的問題.....................................................6

     (1)會(huì)計(jì)核算人員參差不齊.........................................................6

(2)會(huì)計(jì)核算主體不夠明確........................................................6

     (3)會(huì)計(jì)核算制度缺失.................................................................6

（五）企業(yè)會(huì)計(jì)制度建設(shè)中存在的問題...............................................6

    1.企業(yè)管理者對(duì)會(huì)計(jì)制度的重要性缺乏足夠?qū)φJ(rèn)識(shí)...................6

    2.企業(yè)融資活動(dòng)不夠規(guī)范，存在資金不足等問題.........................6

    3.企業(yè)現(xiàn)金流管理不夠規(guī)范，現(xiàn)金使用低效................................6

五、小企業(yè)會(huì)計(jì)制度建設(shè)應(yīng)堅(jiān)持的基本原則.......................................6

 （一）操作合規(guī)性...............................................................................6

 （二）符合會(huì)計(jì)準(zhǔn)則的相關(guān)要求........................................................6

 （三）會(huì)計(jì)質(zhì)量要求...........................................................................7

 （四）滿足成本效益的基本原則........................................................7

 （五）堅(jiān)持全面性基本原則................................................................7

六、企業(yè)會(huì)計(jì)制度選擇與建設(shè)..............................................................7

 （一）會(huì)計(jì)機(jī)構(gòu)設(shè)置與崗位設(shè)置........................................................7

 （二）充分考慮到小企業(yè)的納稅需求................................................7

 （三）結(jié)合小企業(yè)財(cái)務(wù)制度建立會(huì)計(jì)制度........................................7

 （四）完善企業(yè)財(cái)務(wù)軟件...................................................................7

七、企業(yè)會(huì)計(jì)制度建設(shè)內(nèi)容的開展......................................................8

 （一）會(huì)計(jì)組織制度...........................................................................8

 （二）會(huì)計(jì)核算制度..........................................................................8

 （三）成本核算制度..........................................................................8

 （四）會(huì)計(jì)電算化管理.......................................................................8

八、參考文獻(xiàn)........................................................................................9

九、致謝................................................................................................9

內(nèi) 容 摘 要

【摘要】：

會(huì)計(jì)職業(yè)道德是一個(gè)國(guó)家社會(huì)道德的基本規(guī)范，也是會(huì)計(jì)職業(yè)特殊的道德規(guī)范。研究目的是近年來(lái)，會(huì)計(jì)信息嚴(yán)重失真、呈泛濫趨勢(shì)，各種經(jīng)濟(jì)主體的利益與國(guó)家利益、社會(huì)公眾利益經(jīng)常發(fā)生沖突。會(huì)計(jì)行業(yè)如今面臨著空前的“誠(chéng)信危機(jī)”。置身于會(huì)計(jì)行業(yè)中從業(yè)人員，其行為出了受到行業(yè)準(zhǔn)則的約束還會(huì)受到會(huì)計(jì)環(huán)境的影響。一個(gè)受到法律制度嚴(yán)格監(jiān)管的會(huì)計(jì)工作環(huán)境，會(huì)推動(dòng)會(huì)計(jì)行為產(chǎn)生積極正面的發(fā)展。作為從事會(huì)計(jì)核算和財(cái)務(wù)管理的會(huì)計(jì)人員，企業(yè)的發(fā)展和會(huì)計(jì)人員自身息息相關(guān)，這要求會(huì)計(jì)人員在不斷學(xué)習(xí)新知識(shí)、解決新問題的同時(shí)，還要面對(duì)各種各樣的腐朽思想的誘惑，因?yàn)榧訌?qiáng)會(huì)計(jì)職業(yè)道德建設(shè)，提高會(huì)計(jì)人員素養(yǎng)，就顯得尤為重要。我們要嚴(yán)以律己，時(shí)刻嚴(yán)謹(jǐn)對(duì)待會(huì)計(jì)的每一項(xiàng)工作，提高自己的誠(chéng)信度。得出的結(jié)論是會(huì)計(jì)職業(yè)道德允許個(gè)人和各經(jīng)濟(jì)主體獲取合法的自身利益，但反對(duì)通過禍害國(guó)家和社會(huì)公眾利益而獲取違法利益。任何社會(huì)和個(gè)人對(duì)于客觀經(jīng)濟(jì)規(guī)律，只能在認(rèn)識(shí)的基礎(chǔ)上，去主動(dòng)適應(yīng)、掌握和運(yùn)用它，而不能去改造它，更不能違背它。

【關(guān)鍵詞】：小企業(yè) 小企業(yè)會(huì)計(jì)道德 現(xiàn)狀分析 建議