[参考]浅谈会计诚信与职业道德.docVIP

PAGE  浅谈会计诚信与职业道德 【摘要】:伴随着我国市场经济的不断发展，社会的不断进步，会计作为市场经济活动的重要组成部分，一直以来深受各业界和社会民众关心。近些年来境内外出现的会计“诚信危机”，强烈呼唤加强会计职业道德建设。会计诚信包含行为人在进行会计处理工作时态度真实；在提高会计信息时守承诺，遵守会计法及相关准则。本文首介绍了会计诚信和职业道德的背景和意旨、简单地阐释了会计诚信和会计职业道德概述、特征和作用，并谈了会计诚信缺失和职业道德缺失的现状、原因，同时提出解决的对策。因为会计职能在经济活动中的重要性，所有在整个经济、社会领域中对会计职业道德的期望很高。 【关键词】：会计 会计诚信 会计职业道德 诚信缺失 Introduction to Accounting Integrity and Professional Ethics 【Abstract】：With the continuous development of market economy in our country, the constant progress of the society, accounting as an important part of the market economy activities, has been favored by the industry and the social public concern. In recent years and the emergence of accounting financial crisis, a strong calling, strengthen accounting professional ethics construction. Accounting integrity includes the offender in the accounting work attitude real; Keep promise when improving the accounting information, comply with the accounting law and related standards. This paper first introduces the background and purpose of accounting integrity and professional ethics, simply illustrates the accounting integrity and professional ethics, characteristics and functions, and talk about the lack of accounting credibility, and current situation, reason of lack of professional ethics, and puts forward the countermeasures. Because of the importance of accounting functions in economic activity, all in the field of the whole economic and social expectations of the accounting professional ethics is very high. 【Key words】: Accountant; Accounting; integrity; accounting professional ethics; Lack of good faith 目录 TOC \o 1-3 \h \u  HYPERLINK \l _Toc385958886 一、会计诚信与职业道德的背景和意义  PAGEREF _Toc385958886 \h 1  HYPERLINK \l _Toc385958887 二、会计诚信与职业道德的作用  PAGEREF _Toc385958887 \h 2  HYPERLINK \l _Toc385958888 （一）会计诚信的作用  PAGEREF _Toc385958888 \h 2  HYPERLINK \l _Toc385958889 （二）会计职业道德的作用  PAGEREF _Toc385958889 \h 2  HYPERLINK \l _Toc385958890 三、目前我国会计行为的现状  PAGEREF _Toc385958890