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1121101201567李艳秋本科论文.doc
沈阳广播电视大学
会计专业本科生论文
论文题目:浅论会计职业道德建设
专业名称: 会计学
学生姓名: 李艳秋
联系方式:
摘 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。
本文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,加强职业道德建设具有十分重要而现实的意义。
关键词 会计 职业道德 现状分析 大学生
Abstract
The present situation and existing problems of accounting professional ethics construction in our country are discussed in this paper.And it analyzes the cause of the accounting professional ethics landslide, in order to put forward a series of solutions, to purify the pollution of the accounting professional ethics in our country, also a pure economic intercourse space in society.
The paper discuss the problems of the accounting professional ethics construction that the current university students have.And it points out the pitfalls of the current construction of colleges and universities, advises creating the cultural atmosphere of accounting. In the environment of accounting professional ethics, it can develop their accounting professional ethics. Accounting industry is an important area of market economy, the service quality directly affects the operators,investors and the social public interests, which affects the rank order of the whole society economy.Therefore, it has important and realistic significance that we strengthen the construction of professional ethics.
Key accounting professional ethics stituation analysis university student
目 录
摘要 ……………………………………………………………………………………2
Abstract …………………………………………………………………………………3
一、 会计职业道德概述 ……………………………………………………………………5
1. 会计职业道德的基本内容 ………………………………………………………………5
2. 会计职业道德的作用 ……………………………………………………………6
二、 会计职业道德现状分析 ……………………………………………………………………7
1. 会计人员职业道德失范现状 ………………………………………………………7
2. 会计职业道德问题的现实危害 ……………………………………………………8
3. 会计职业道德建设存在
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