财会-会计人员职业道德建设问题研究.doc

PAGE III 会计人员职业道德建设问题研究 摘 要 会计行业是发展我国社会主义市场经济的重要基础，同时诚信也是会计发展的基石。如果会计行业失去诚信，弄虚作假，欺诈舞弊，会计行业得以存在的基础就会随之坍塌，会计行业的生命力亦会就此完结。近年来，事业单位会计职业道德建设问题，愈来愈成为公众关注的焦点。事业单位具有公共服务和调节市场作用，其会计人员的职业道德对单位的高效运转和反腐倡廉建设具有重要的意义。 本文首先讲述的会计职业道德的相关内容，如何讲述了会计人员职业道德的存在的问题以及分析出现这些问题的原因，最后提出完善制度的建议。具体包括：加强在职会计人员的职业道德教育；完善职业道德规范体系；建立会计职业道德评价体系；健全会计职业道德奖惩机制。希望通过本文的研究，可以抛砖引玉，对相关领域的研究有所贡献。 关键字：事业单位；会计职业道德；道德建设  Abstract Accounting industry is an important foundation for the development of Chinas socialist market economy, and integrity is also the cornerstone of accounting development. If the accounting industry loses credibility, falsification, fraud and fraud, the foundation of the accounting industry will collapse, and the vitality of the accounting industry will end up. In recent years, the construction of accounting professional ethics has become the focus of public attention. The public service unit has the function of public service and market regulation, and the professional ethics of its accountants is of great significance to the efficient operation of the unit and the construction of anti-corruption and clean government. This paper, starting with the accounting profession and the meaning of accounting morality, expounds the role of strengthening accounting professional ethics in detail, points out the present situation of professional ethics of accounting personnel in institutions, analyzes the reasons for the lower professional ethics of accounting in institutions, and finally puts forward some suggestions to improve the professional moral education of accounting in institutions. It includes: strengthening the professional ethics education of accountants, perfecting the system of professional ethics, establishing the evaluation system of accounting professional ethics, and perfecting the mechanism of rewards and punishment of accounting professional ethics. It is hoped that through this study, we can make some contributions to the research in related fields. Key Words:Institutions; accou