毕业论文--会计职业道德体系的看法和意见.docVIP

会计职业道德体系的看法和意见 摘要：：本文通过阐述会计职业道德的概念、内容及作用来概括会计从业人员应该做到遵纪守法、自律自强，说明会计职业道德在会计从业人员中处于无可替代的位子，会计职业道德的有效性建设是提高会计人员素质和修养的主要理论途径，通过论述我国会计职业道德体系的现状及存在的问题，并举出案例来进一步说明会计职业道德人员的道德问题应进一步加强，对会计职业道德滑坡的原因进行分析，进而提出一系列的解决措施，希望以此来净化我国会计职业道德上的污染，还社会一个纯净的经济往来空间。再次就当前大学生会计职业道德建设存在的问题进行论述，指出当前高校会计职业道德建设的误区， 建议大学创造会计文化氛围，在环境中熏陶和培养在校大学生的会计职业道德。 会计行业作为市场经济活动的一个重要领域，其服务质量的好坏直接影响着经营者、投资人和社会公众的利益，进而影响着整个社会的经济秩序。因此，加强会计人员职业道德教育，提高会计人员职业道德素质，树立坚定的会计职业信念，养成良好的会计职业道德习惯，培养高尚的会计职业道德情感，形成正确的会计职业道德认知，是当今社会会计从业人员职业道德建设的主要任务。 关键词：会计；职业道德；现状分析；大学生 The accounting professional ethics system research Abstract: this paper explains the concept of the accounting professional ethics, the content and function to generalize the accountants should do the law, self-discipline, self-improvement, explain the accounting professional ethics in the accounting practitioners in a irreplaceable seat, the accounting professional ethics construction is to improve the effectiveness of accounting personnel quality and culture of the main theoretical way, through the discusses our country accounting professional ethics system present situation and the existence question, and given a case to further explain the accounting professional ethics personnel should further strengthen the moral issues, the accounting professional ethics landslide analysis of the causes, and put forward a series of measures to solve the hope that this will purify our country accounting professional moral pollution, and social a pure economic intercourse space. The current college students again the accounting professional ethics construction problems is discussed, and points out that the current college's accounting professional ethics construction of the error, for a college to create cultural atmosphere accounting in the environment edification and training of undergraduates in the accounting 目录 摘要………………………………………………………………………2 1.会计职业道德概述………………………………………………………2 1.1 会计职业道德的概念…………………………………………………………4 1.2 会计职业道德的基本内容……………………………………………………4 1.3 会计职