高校后勤会计职业道德.docVIP

内 容 提 要 现代高校后勤会计职业道德建设探讨是一个不容忽视的问题。本文以会计职业道德及会计环境的概念为切入点，接下来对会计职业道德的现状和高校后勤会计环境现状做了简要的分析。结果发现我国会计职业道德的现状非常不容乐观，职业道德观念薄弱 职业道德规范不够完备会计信息失真现象会计会计职业道德会计职业道德高校后勤财务管理改善会计工作环境强化会计职业道德建设Modern college rear-service accounting professional ethics construction discussions is a problem that not allow to ignore. Based on the accounting professional ethics and the concept of accounting environment as the breakthrough point, the accounting professional ethics and the present situation of current college rear-service accounting environment makes a brief analysis. The results found that the status quo of the accounting professional ethics in China is not optimistic, occupation morals is very weak, concept of professional ethics imperfect, the accounting information distortion phenomenon of college rear-service serious threat I the development of the cause of our country. Through the above analysis, based on the introduction and college rear-service accounting environment and the relationship of the accounting professional ethics, it is concluded that the reform discusses college rear-service accounting professional ethics construction environment very necessary conclusion. Aiming at these problems, the author puts forward some corresponding countermeasures for college rear-service financial management by increasing intensities, improve accounting working environment and strengthen accounting professional ethics construction to strengthen college rear-service measures such as the purpose of the accounting professional ethics construction. Keywords: college rear-service accounting professional ethics 目 录 一、会计职业道德及会计环境的概念………1 会计职业道德 会计环境 会计职业道德的现状分析 会计职业道德的现状 会计职业道德失范原因 高校后勤会计环境现状分析 财务管理目标的差异性 财务关系的复杂性 薪酬分配的多重性 成本核算的多样性 高校后勤会计环境与会计职业道德的关系 内部控制制度与会计职业道德的关系 单位的人事政策和内部组织机构与会计职业道德的关系 内部审计情况与会计职业道德的关系 经济体制与会计职业道德的关系 经济发展水平与会计职业道德的关系 单位外在利益关系的单位和部门与会计职业道德的关系 政策因素与会计职业道德的关系 完善高校后勤会计职业道德建设环境的构想 加强高校后勤财务管理 改善会计工作环境 强化会计职业道德建设 六、研究结论 正文 会计职业道德及会计环境的概念 会计职业道德 　会计职业道德是指从事会计工作的人员在履行职责活动中应具备的