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目录
摘要 ………………………………………………………………………………………1
一、会计职业道德概述················································································································1
1、会计职业道德的基本内容·····································································································1
2、会计职业道德的作用··············································································································3
二、会计职业道德现状分析······································································································4
1、会计人员职业道德失范现状···················································································4
2、会计职业道德问题的现实危害···············································································4
3、会计职业道德建设存在的问题···············································································5
4、造成会计职业道德失范的原因···························································································5
三、加强会计职业道德建设······································································································6
1、加强会计职业道德建设的必要性···········································································6
2、加强会计职业道德建设的建议···························································································7
四、当前大学生会计职业道德建设存在的问题及对策··········································7
1、当前高校会计职业道德建设的误区·······································································7
2、创建会计文化氛围，在环境中熏陶和培养在校大学生会计职业道德·················8
会计职业道德建设意见
摘要：
摘要：
摘摘要要：：本文通过论述我国会计职业道德建设的现状及存在的问题，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。最后就当前大学生会
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
计职业道德建设具有十分重要而现实的意义。
关键词：
关键词：
关关键键词词：：会计；职业道德；现状分析；大学生
一、会计职业道德概述
会计职业道德，是指在会计职业活动中应当遵循的、体现
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