学年论文定稿要点S.docVIP

目录 一丶我国会计职业道德现状 5 （一）会计职业道德观念淡薄 5 （二）财会业务水平偏低，缺乏钻研业务精神 6 （三）追求私利，监守自盗 6 （四）违背准则，弄虚作假 6 二丶我国会计职业道德缺失的成因分析 6 （一）单位内部的影响因素 6 （二）单位外部的影响因素 7 三、 强化会计职业道德建设的对策措施 8 （一）加强职业道德教育，建立和完善自律机制 8 （二）建立现代企业管理制度和与之相适应的内部控制制度 9 （三）健全监管机制，完善奖惩制度 9 结论 10 参考文献 11 致谢 12 摘要 当今世界经济迅猛发展，会计行业既面临发展壮大,融入经济全球化的机遇，同时也迎来严峻的挑战。由于各种利益冲突，在中国市场的道德评价标准发生了本质的变化。一些原始的职业道德不能完全适应新形势要求的道德要求。当巨大的经济利益和道德发生严重碰撞时，人们容易产生道德困惑，引发一些道德失范。本文正是这样的背景下，通过从对会计职业道德概念的探索着手，分析会计职业道德缺失的现状及造成的危害，并提出相关对策。 本文首先对有关会计职业的一些基本问题进行新的详尽分析，对会计职业的历史和重要作用进行了简要的概括，对会计职业道德的今本特点和作用进行了完整清晰的概括；其次对我国会计职业道德失范的问题及表现做出了完整的概括和归纳，并从内外两个方面探讨了会计职业道德失范的原因。最后在分析了影响我国会计职业道德规范的各主要因素的基础上，探讨了完善我国会计职业道德的具体实施路径。 　 【关键词】 会计 职业道德现状 措施 对策 (Abstract) In todays world economy rapid development, the accounting industry faces both development, into the opportunity of economic globalization, but also serious challenges. Due to various conflicts of interest, in the Chinese market changed the nature of moral evaluation standards. Some of the original professional ethics cant completely adapt to the new situation requires the moral requirements. When the huge economic benefit and the moral serious collision occurs, people prone to moral perplexity, causing some moral anomie. In this paper, it is this background, through the exploration of the concept of accounting professional ethics, analyzes the present situation of lack of accounting professional ethics and the damage, and put forward relevant countermeasures. This article first on some basic questions about accounting profession new detailed analysis, history and important role of accounting profession has carried on the brief summary, this bent point of accounting professional ethics and role of the generalization of a complete and clear; Next to our country accounting professional ethics anomie problems and made a complete summary and induction, and from the inside and outside two aspects to explore the causes of the accounting professional ethics anomie. Finally, the analysis of the impact of Chinas