《會計職業道德問題研究》

目       錄

一．會計職業道德的概述·················4

1. 會計職業道德的含義·····················4-5

2會計職業道德建設的重要性. ···················5

二．會計職業道德的作用·················6

1.道德································6

2.職業道德·····························6

3. 會計職業道德···························6-7

4. 會計職業道德與會計法律規范····················7-8

三．會計職業道德的重要性與規范的主要內容······9

1.愛崗敬業······························9-

2. 誠實守信······························9-10

3. 客觀公正······························10-11

4. 堅持準則 ······························11-12

5. 提高技能·······························12-13

6. 參與管理······························13-14

7. 強化服務·······························14

四．培育和完善會計人員職業道德的對策·········14

1.強化教育培訓，提高會計人員的整體素質·················15

2.充分履行職責，發揮會計人員的職能作用·················15

3.吸收國外先進經驗，制定一套更可操作會計職能··············15

4.克服領導短期化行為，改善會計管理體制·················15

五．目前我國家會計職業道德的現狀與存在的主要問題及分析·······························16

1.目前會計人員職業道德失范現狀····················16

2.造成會計人員職業道德失范的原因···················17

3.會計職業道德建設的基本途徑和方法··················17

六．提供會計人員職業道德的建議·············

七.總結···························

內 容 摘 要

職業道德是從業人員在職業活動中應該遵循的行為準則，會計職業道德是指會計在工作中應當遵循的道德原則和行為規范，是會計人員在會計職業活動中應當遵循的、體現會計職業特征的、調整會計職業關系的職業行為的準則。本文從會計職業道德的概念、作用、基本特征出發，探討了會計職業道德建設的途徑：加強政治學習，提高對會計職業道德建設重要性的認識；加強職業道德教育，增強財會人員使命感；建立監督機制，以法管財；建立會計崗位輪換制度，保證會計工作質量；建立健全選拔和激勵機制，提高財會人員業務素質。