管理會计人员职业道德建设研究.docVIP

内蒙古财经大学本科毕业论文 管理会计人员职业道德建设研究 作 者 系 别 会计学院 专 业 会计学 年 级 08 级 学 号 802042142 指导教师 赛 娜 导师职称 讲 师 内 容 提 要 “经济越发展，会计越重要”，经济的发展使得会计所发挥的作用越发重要，会计职业地位不断提升。但是，在经济快速发展的同时，也伴随着越来越多的会计职业道德失范事例的发生，严重威胁着国家和社会的利益，于是，会计人员职业道德建设的重要性逐渐被凸显出来，会计人员职业道德建设也被提到日程上来。然而，会计又分为财务会计和管理会计，财务会计人员的职业道德建设固然重要，但是管理会计人员的职业道德建设也不容忽视。虽然管理会计发展较为迟缓，目前只是在部分地区、部分企业零星呈分散应用且体系不健全，但是鉴于其作用的独特性和重要性，以及为保证该行业的健康发展，因此，对管理会计人员进行职业道德建设显得尤为重要。本文结合财务会计人员职业道德建设经验，并结合管理会计发展现状及其自身特点、特性，对管理会计人员职业道德建设进行了研究，并提出了进行职业道德建设方面的相关建议。 关键词：职业道德 管理会计 重要性 现状 方法建议 Abstract The economy more develops, the more important accounting, the economic development makes the play more important role in the accounting, accounting occupation status of continuous improvement. But, while economy grows quickly, also accompanied by more and more accounting occupation morals example, seriously threatening the national and social interests, so, occupation morals of the accountants importance is highlighted, occupation morals of the accountant was referred to the agenda. However, the accounting is divided into financial accounting and management accounting, financial accounting personnel occupation moral construction is important, but the management accountant the occupation morality construction should not be neglected. Although the management accounting development is relatively slow, it is only in some areas, some enterprises are scattered and sporadic application system is not perfect, but in view of its role in the particularity and importance, as well as to ensure the healthy development of the industry, therefore, the management of accounting personnel occupation moral construction appears particularly important. In this paper, the combination of financial accountant occupation morals construction experience, combined with the current situation of