会计人员最的职业道德.docVIP

摘要会计职业道德，是指在会计职业活动中应当遵循的、体现会计职业特征的、调整会计职业关系的各种经济关系的职业行为准则和规范。会计职业道德是会计人员在长期的职业活动中逐步形成和总结出来的．调整会计人员与社会之间，会计人员个人之间．个人与集体之间的职业道德主观意识和客观行为统一的准则和规范。随着现在经济的飞速发展我国会计职业道德方面暴露的问题日趋明显，影响越发严重。本文通过对会计职业道德进行剖析，进而提出一系列的，并希望以此改善我国会计职业道德环境，为个人，企事业单位乃至全社会创造一个健康纯净的经济交往氛围。加强会计人员职业道德是提高会计信息质量的重要途径，是整个会计行业生存发展之根本。会计；职业道德；Abstract accounting personnel occupation ethics, refers to thevariouseconomicrelations reflect the characteristics of accounting occupation should befollowed in the accounting occupation activities, adjust the accounting occupation, the occupation behavior standards and specifications. Accounting occupation moral is the accounting personnel in the long-term occupation activities gradually formed and summed up. The adjustment between the accounting staff and society, between the accounting personnel. Between the individual and the collective unified occupation morality subjective consciousness and the objective behavior standards and norms. Now with the occupation moral and rapid development of accounting personnel economy more susceptible to the full range of attention from all walks of life, the world can be said that cannot do without the accounting personnel. Because the accounting personnel is very important role, in an enterprise so, their occupation morality is important. If in this together is a problem that is a very serious thing. Occupation moral problems of accounting personnel in China is getting more and more obvious, more and more serious effects. This paper analyses the accounting personnel occupation ethics related aspects, and puts forward a series of effective methods, and hopes to improve Chinas occupation moral environment, accounting personnel for individuals, enterprises and the whole society to create a healthy atmosphere of pure economic exchanges. Strengthen the occupation morals of accounting personnel is an important way to improve the quality of accounting information, the accounting profession is fundamental to the survival and development .