毕业论文-新时期我国会计人员职业道德问题研究.docxVIP

东北财经大学自学考试本科毕业论文 新时期我国会计人员职业道德问题研究 作者： 专业：会计 考号： 指导教师： 答辩日期： 成绩： 内容摘要 会计行业是我国市场经济发展中的一个重要行业，随着市场经济的进一步发展，会计行业的重要性更加突出。新时期，与会计人员直接相关的职业道德问题被频频暴露出来，业界和社会公众对会计人员职业道德的关注度也明显提高，会计人员暗暗自身存在业务技能不精、自我认同感低、职业道德意识观念淡薄等问题，而在会计行业内由于会计造假、会计信息失真、注册会计师违背独立审计原则等现象存在，使得会计人员职业道德问题、职业诚信问题受到严重威胁，这不仅严重败坏了社会风气，阻碍我国市场经济的健康稳定发展，???时也给社会公众和会计人员及会计行业带来极大的危害。本文在写作过程中按照提出问题、分析问题、解决问题的逻辑顺序展开。主要内容有:第一，在大量文献综述的基础上，对本研究涉及的核心概念、会计人员职业道德内容及特征等进行归纳概述，这是研究的起点;第二，分析指出在新时期、新形势和新挑战下会计人员职业道德存在的问题及危害，并深入阐明问题产生的原因;第三，给出要从净化道德环境、加大宣传教育、加强监督管理等对策着手，提高会计人员职业道德素养，规范会计道德行为。 关键词:会计人员 注册会计师 职业道德 财务造假 Abstract Accounting is a core industry in the development of economic market in our country.With the development of Chinas economy, accounting becomes to more important. To be the main facts of economic activities, accountants directly relate to our economic market work healthy and in order. In the other words, the level of accountants professional ethics affects the quality of accounting information, and this industrys reputation. Nowadays, there are several of issues about the profession of accountants. Someaccountants javel professional skill problems, and lack of the viewpoint of professional ethics.Look around the accounting industry, the existing issues are accounting fraud, invalidaccounting information, the certificated accountants violate the principle.Constraint the professional behaviors, improve relations between to the republic, protect country and public interests, in order to constantly develop and maintain the order of socialist marketing economy; enhance the moral construction of society and other facts. Based on this background, this article show more research on accountants professional ethics issues and outcomes.The paper proceeds gradually with the logic sequence of problem introduction, problem analysis and problem solving in the process of writing. First of all, on t