浅谈会计人员基本职业道德___不做假帐.docVIP

学号 xxx xx大 学 xxx 毕 业 论 文 论文题目 浅谈会计人员基本职业道德---不做假帐 姓 名 xxx 专 业 会计学 指导教师 xxx 20xx年xx 月 xx日 摘要及关键词 摘要： 会计职业道德，就是会计人员在会计事务中正确处理人与人之间经济关系的行为规范总和，即会计人员从事会计工作应遵循的道德标准。“不做假帐”是会计从业人员基本的职业道德和行为准则。这就是说，会计行业本身的性质决定了所有会计人员必须已诚信为本，操守为重，遵循准则，不做假帐。本文首先从概念方面，对会计职业道德的有关内容进行了简单介绍，然后从五个方面分析导致会计做假帐的原因，最后，提出了治假的对策和综合治理办法。 关键词：会计、职业道德、不做假帐 Abstract and key word Abstract： Accountant the occupational ethics, is accountant the personnel inbusiness correctly processes between the person and the person inaccountant the economical relations behavior standards sum total,namely accountant the personnel is engaged in the moral standard whichaccountant the work should follow. Does not make the forged accountis accountant jobholderss basic occupational ethics and the behaviorcriterion. This meant that, accountant the profession itself naturehad decided all accountants the personnel must the good faith forthis, the personal integrity for be heavy, follows the criterion, doesnot make the forged account. This article first from the concept aspect, the occupational ethicsrelated content has carried on the simple introduction to accountant,then analyzes from five aspects causes accountant to make the forgedaccount the reason, finally, proposed governs the vacation thecountermeasure and the comprehensive program of public order means. Key word: Accountant, the occupational ethics, does not make theforged account 目 录 浅谈会计人员基本职业道德……………………………………………5 一、导致会计人员做假帐的原因………………………………………6 1、屈从领导的压力，被动做假………………………………………6 2、政府管理部门观念和管理上存在错位和缺位……………………6 3、会计人员缺乏职业道德……………………………………………7 4、业务不精，法律意识不强…………………………………………7 5、法律监督机制不完备，会计规范体系不完善……………………7 二、治假应当采用多种对策进行综合治理……………………………9 1、依法治假，规范性防范……………………………………………9 2、抓原始凭证，从源头上防止造假…………………………………10 3、建立和完善内部控制体系…………………………………………11 4、健全和完