会计职业道问题研究.docVIP

会计职业道德问题研究 会计职业道德问题研究 摘 要 会计职业道德是对会计工作人员应当具备的品德做出规范，以指导和约束会计工作人员。目前，我国会计职业道德严重滑坡。对此，笔者就其成因进行深入分析，并在此基础上，对如何加强会计职业道德建设，提出了切实的策略。笔者认为，“诚信为本，操守为重，坚持准则，不做假账”，是会计工作者基本的职业道德规范。要健全法制法规，完善会计职业道德的奖励机制，要开展全方位、多渠道的会计职业教育，加强对财会人员的诚信教育，树立财会人员职业道德观念，增强财会人员的使命感。 关键词： 会计职业道德 现状与成因 会计职业道德建设 ABSTRACT Professional ethics for the accountant is a system of moral principles designed on the purpose of guiding and restricting accountants, which a qualified accountant is obligated to obey. Currently, there is an evident decline in the accountants’ professional morals in our country. The paper analyzed the original causes of the accountants honesty-and-trust crisis and then looked into ways of strengthening the construction of the accountants’ professional ethics and the honesty-trust mechanism. As far as the writer concerned, the mottos that “honesty and credibility is the priority”, “personal integrity must be put first” and “adhere to principles, make no false account”, are the basic professional ethics for the accountants. To strengthen the accountants professional morals and restrict the behavior of accountants is important to update relative laws and regulations, improve education of professional morals and the sense of responsibility, strengthen supervision, and set up the self-restricting mechanism and incentive structure. Key words: Accounting Professional Ethics, Present Situation and Original Causes, the Construction of Accounting Professional Ethics 前 言 在经济建设如火如荼的今天，商业道德和职业道德问题，愈来愈成为公众关注的焦点。随着市场经济的发展深入，要建设健康而有活力的市场经济，必须尊崇诚信原则。会计行业的诚信也被广泛关注，从中国的银广厦，郑百文事件，到美国的安然，安达信事件，无不对会计诚信提出了质疑。如何重建会计行业的诚信是我们面临的紧迫问题。诚信为本，这是为人之本，也是生意之本。缺乏诚信，经济运行的成本会极其高昂，甚至根本无法运行。因此，建立一个以诚信为基础的市场经济是社会公众的共同愿望。会计工作处于各单位经济管理工作的前沿，会计人员身处财经大权的关键地位，其职业道德不得不引起人们的关注。朱镕基总理一言切中时弊的“诚信为本，操守为重，坚持原则，不做假帐”校铭，对此作了最好的诠释和代表了对会计人员要求的态度。结合市场经济发展态势，重塑会计职业道德，重新思考当前会计诚信所面临的失信问题，是具有重要现实意义的。 一、会计职业道德的概述 有人说:“会计人,因长于计算,所以精深;因职业禀赋,所以正直;因事务繁杂,所以勤勉;因责任重大,所以端赖高贵的灵魂。”这里所说的灵魂其实就是人们常说的会计职业道德。会计职业道德，就是会计人员在会计事务中正确处理人与人之间经济关系的行为规范总