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学 号 14082901944 毕业设计（论文） 题目：会计人员职业道德问题研究 作 者 李 元 素 届 别 2012届 院 别 经济与管理学院 专 业 会计学 指导教师 何 海 蓉 职 称 副教授 完成时间 2012年5月20日 湖南理工学院 毕业论文 会计人员职业道德问题研究 PAGE PAGE II 摘 要 会计职业道德是会计工作人员在本职岗位上应遵循的行为规范，是社会主义职业道德的一个重要方面，是会计工作中的一项重要内容。近年来, 在我国市场经济高度发展的过程中，出现诸多由于会计人员的职业道德标准下滑而引发的违反会计职业道德的问题，造成许多严重的后果，会计行业如今正面临着空前的“诚信危机”。文章对会计人员职业道德缺失现状及其会计人员职业道德缺失内外部原因进行深入剖析，并针对各种内外部原因，提出提高职业道德水平不仅需要从内部加强会计人员自身教育与修养，完善单位内部控制制度，还需要从外部加强经济建设，改善社会环境，健全相关法律法规。 关键词：会计人员；职业道德缺失；内外因；建设  Abstract Accounting professional ethics, an important aspect of the socialist professional ethics and an significant component of the accounting work ethics, is a code of conduct which should be followed by the accounting staff in their job. In recent years, with a highly developed process of Chinas market economy, there caused a series of problems about violating accounting professional ethics by the reason of the decline in the ethical standards of the accounting staff resulting in many serious consequences. The accounting profession is now faced with unprecedented integrity crisis. Thus highlights the seriousness and urgency to strengthening the professional ethic for accountant. Then, this article analyzes the current situations and its internal and external reasons deeply for accountants who lack of honesty in professional ethics. Finally, according by the analysis of various internal and external reasons, we put forward some corresponding situations to help accounting staffs to establish a good work ethic. Keywords: accountant，lack of professional ethics，reason，construction 目 录 TOC \o 1-2 \h \z \u HYPERLINK \l _Toc325630401 摘 要 PAGEREF _Toc325630401 \h I HYPERLINK \l _Toc325630402 Abstract PAGEREF _Toc325630402 \h II HYPERLINK \l _Toc325630403 绪论 PAGEREF _Toc325630403 \h 1 HYPERLINK \l _Toc325630404 1、研究问题的提出 PAGEREF _Toc325630404 \h 1 HYPERLINK \l _