會計職業(yè)道德問題研究

內(nèi)容摘要······················································1

1 會計職業(yè)道德的概述··········································2

  1.1  會計職業(yè)道德是調(diào)整會計職業(yè)活動利益關(guān)系的手段···········2

  1.2  會計職業(yè)道德具有相對穩(wěn)定性·····························2

1.3  會計職業(yè)道德具有相對穩(wěn)定性·····························2

2 影響會計職業(yè)道德的因素······································3

  2.1  利益驅(qū)動，誠信缺失·····································3

 2.2  會計法制觀念淡薄，監(jiān)督制約機制乏力 ····················3

  2.3  屈從領(lǐng)導的壓力，職業(yè)道德被迫失范  ·····················3

2.4  財會業(yè)務(wù)水平偏低，缺乏鉆研業(yè)務(wù)精神·····················3

3  目前我國會計職業(yè)道德建設(shè)的現(xiàn)狀·····························4

3.1   職業(yè)道德觀念淡薄 ········································4

3.2  追求私利,監(jiān)守自盜·········································4

3.3  違背準則,弄虛作假·········································4

3.4  缺乏鉆研業(yè)務(wù)，精益求精的精神······························5

3.5  內(nèi)部執(zhí)行控制力不足········································5

4. 會計職業(yè)道德失范的原因 ····································5

4.1  市場經(jīng)濟對價值觀的沖擊 ···································5

4.2  會計從業(yè)環(huán)境不利于會計人員形成良好的職業(yè)道德 ·············6

4.3  社會不良風氣對會計職業(yè)道德的影響 ·························6

4.4  會計職業(yè)道德的教育缺少有力手段和措施 ·····················6

5. 加強會計人員職業(yè)道德的前提條件······························6

5.1  培育良好的會計誠信環(huán)境·····································7

5.2  建立健全有效的內(nèi)部會計控制·································7

5.3  建立完備的道德教育體系·····································7

5.4  加強行業(yè)監(jiān)督機構(gòu)對會計人員監(jiān)管·····························7

6.培育和完善會計人員職業(yè)道德的對策······························7

6.1  加強學習，提高職業(yè)道德水平··································7

6.2  充分履行職責，發(fā)揮會計人員的職能作用························8

6.3  吸收國外先進會計管理經(jīng)驗，制定一套更可操作會計制度··········8

6.4  克服領(lǐng)導短期化行為，完善會計機構(gòu)的組織形式和內(nèi)部運行機制 ···8

6.5  加快法制建設(shè)步伐，建立健全會計法規(guī)體系，加大執(zhí)法力度········9

7. 加強會計人員職業(yè)道德建設(shè)的意義································9

8.結(jié)論··························································10

9.致謝····························································11

10.參考文獻·······················································12

                    內(nèi) 容 摘 要

　  現(xiàn)如今，經(jīng)濟在發(fā)展，會計也在發(fā)展，越來越多的公司成立起來，所需的會計人員也愈來愈多，這就要求會計人員在從事會計行業(yè)的的同時也注重自身的發(fā)展，強化自身的職業(yè)道德，建立以誠信為主的職業(yè)素養(yǎng)。而近年來在社會經(jīng)濟的發(fā)展下，利益的驅(qū)動下，也迫使會計人員面臨職業(yè)道德的嚴峻考驗。許多會計人員的職業(yè)道德標準下滑而違反職業(yè)道德的問題，也造成許多的后果，這也就說明會計行業(yè)面臨著空前的“誠信危機”。通過對會計人員職業(yè)道德問題現(xiàn)狀的剖析，提出加強會計人員職業(yè)道德的建設(shè)，培育和完善會計人員職業(yè)道德的對策。

關(guān)鍵字: 會計  職業(yè)道德建設(shè)   培育 完善