會計職業道德問題研究

內容摘要····························································1

一、會計職業道德概述················································2

（一)、概念和內容··················································2

1、會計職業···················································2

2、會計職業道德的特點·········································2

（二）、會計職業道德的作用·········································3

（三）、我國現有的會計職業道德規范·································3

二、我國會計職業道德的意義與現狀分析································6

(一)、我國會計職業道德的意義·····································6

(二)、我國會計職業道德失范的原因分析·····························7

1、 外部環境因素·············································7

2、會計人員自身因素·········································8

(1)會計法制觀念淡薄·······································8

(2)業務不精，法律意識不強·································8

(3)財會人員職業道德低下···································8

(4)會計信息失真···········································8

(5)財會人員監守自盜·······································9

三、 對我國會計職業道德建設中存在的問題原因分析·····················9  

(一)、企業高層受到利益驅動，會計人員被動做假······················9

(二)、政府管理部門觀念和管理上存在錯位和缺位······················9

(三)、監督機制不完備，會計規范體系不完善·························9

(四)、會計制度的執行機制不夠健全 ·······························10

(五)、會計行為執行者對會計制度理解的不夠透徹，導致其對會計實踐的把握程度低  ···························································10

(六)、缺少有效的內部控制和外部監督機制 ··························10

四、案例分析·······················································11

（一）、案情簡介 ·················································11

（二）、案件主要原因分析 ·········································11

（三）、經驗教訓 ·················································11

1、加強宣傳教育，提高會計從業者的自覺意識 ···················11

2、定期輪換會計崗位,保證會計工作質量 ························11

3、完善會計職業道德的評價和獎懲機制，改變監督機制加大國家監管力度·······················································11 

4、建立會計職業道德評價體系·································11 

5、完善我國會計職業道德的構想·······························12

(1)、加強會計職業道德的理論研究····························12

(2)、加強會計人員職業道德教育······························12

(3)、以法治假，規范性防范·································12

(4)、抓原始憑證，從源頭上防止造假··························12

(5)、建立和完善內部控制體系·······························12

(6)、健全和完善會計管理制度································12

(7)、強化會計監督·········································12

(8)、會計從業人員加強自身修養，提高自律能力·················12

參考文獻···························································13

內 容 摘 要

職業道德是會計的靈魂，是會計的精髓所在，是會計發展的基礎。誰都不能否認，經濟與會計的關系越來越密切，尤其是世界經濟一體化的趨勢讓全世界的會計準則制定機構都走上了會計準則的國際趨同和等效之路；誰也無法否認，我國的會計改革緊跟了我國和世界經濟發展的步伐，尤其是20世紀90年代初至今，會計改革經歷了與國際接軌、趨同和等效的階段。本文以會計職業道德的概念和內容做向導，說明會計信息的質量和會計人員的職業素養對當今經濟快速發展的社會起著至關重要的作用；以及對會計職業道德的現狀進行闡述并做出分析，強調失去會計職業道德的現實危害。因此，我們應該全力加強對會計職業道德的建設及對會計職業道德建設的意義。

關鍵詞：會計職業道德   會計人員     職業道德  道德建設