论会计人员职业道德1..doc

毕 业 论 文 毕业论文（设计）题目 学生姓名： 高苗 学 号： 070603010753 院系名称： 会计学院 专业名称： 会计电算化 指导教师： 尹哲君 中华女子学院山东分院教务处制 年 月 日  论会计人员职业道德 摘要 中国现处于由计划经济向市场经济的转型时期，出现了多种价值观念的相互撞击与交融。在这种冲击下，某些人在追求经济利益的过程中丧失了基本的道德观念，出现了道德上的危机。很多呈现给公众的财务报告是经过财务人员妙手绘制的，重塑会计人员的职业道德形象已成为当务之急。本文通过各种资料与案例分析，得出了会计人员的职业道德所面临的巨大危机，而解决这种危机，既需要会计人员自己有所觉悟，也需要整个社会倾注于力量。只有从法治的角度去思考规定会计人员的权利和义务以保障其实现和实施其职责的独立性才能对会计工作中存在的一些标本兼治On the professional ethics of accountants ABSTRACT China is in a planned economy to a market economy by the period of transition, a variety of values collide and mingle. In this impact, some people in the pursuit of economic interests, the process lost the basic moral values, there has been a moral crisis. Many of the financial report presented to the public was drawn through the financial staff MicroHand reshape the image of the accounting staff of professional ethics has become imperative. Through a variety of data and case analysis shows that the professional ethics of accountants face the great crisis, and to resolve the crisis, not only needs Accounting personnel themselves Yousuo consciousness, need social pour Yu Li Liang.Only from the perspective of rule of law, the provisions of the accounting staff to think about the rights and obligations to protect their realization and implementation of its responsibilities to the independence of the accounting problems that exist in tackling the problem. Key words: Accounting Professional Ethics; information distortion; economic loss; status; causes; measures  目录 1 会计职业道德基本内容……………………………………………...5 1.1 基本内容 …………….………………………………………………………………… .5 1.2会计职业道德的特征……………….………………………………..5 1.2.1会计职业道德的一般特性………………………………….….......................5 1.2.2会计职业道德的自身特性…………………………………………………....5 1.3 会计职业道德的现状……………………………………………………………...6 2 会计职业道德滑坡的原因………………….……………..…...6 2.1“不当利益”的诱惑…………………………………………………………………….6 2.2屈从领导压力，被动做账……………………………………………………………..6 2.3