我国会计职业道德建设存在的问题及加强对策论文—学位论文.docVIP

论文分类号： F23 学校代码： 13681 毕业设计说明书 论文 题目： 学生： 学 号： ： 专业： 指导教师： 二〇年月Professional Ethics of Accounting Problems and Strengthening Measure in China Abstract With the deepening of Chinas reform and opening up and the socialist market economic system, continuous improvement in the overall economic accounting basic work has become increasingly important position and role. Accounting work involved in all aspects of society, where there are economic activities take place, there will be accounting. Accounting is an economic language, accounting permeates all aspects of social economy, and accounting personnel in economic activity also plays an increasingly important role, accounting professional ethics has increasingly become the focus of attention. This article from the exploration of accounting occupation moral concept, briefly introduces the function and importance of accounting occupation moral content,; according to the existing problems and the situation of Chinas accounting ethics construction, and then tries to reason analysis of lack of accounting occupation moral from multiple perspectives, that is mainly from the moral environment well, the imbalance of economic development, imperfect laws and regulations, their moral factors lower quality of accounting practitioners. Finally, aiming at these problems and according to the analysis of accounting ethics, theory imperfect, imperfect system, there are certain problems leading to the accounting staff of professional ethics of the building. Strengthening the construction of accounting professional ethics is to develop the accounting profession four important new measures; and is an effective means to improve the accounting staff of professional and ethical standards. It helps to balance the professional conduct of accountants, accounting properly handle the relationship between economic interests of all parties subject and to promote the goal of financial accounting and internal accounting controls effectivel