论会计职业道建德设的分析.docxVIP

摘要会计职业道德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职业行为准则和规范。主要包括：爱岗敬业、诚实守信、廉洁自律、客观公正、坚持准则、提高技能、参与管理、强化服务等八个方面。本文简单的介绍了会计职业道德的基本概念、作用与内容。也对当今社会的现状进行了分析，同时指出了会计职业道德缺失的现状的客观存在以及形成的原因和实施措施。当然，也对提升会计职业道德提出了几点建议和对策，其中就社会会计人员和大学生做出了两种不同的对策。最后，本文结合案例说明大学生应该重视会计职业道德，牢固树立会计职业道德观念，加强大学生的会职业道德教育也是势在必行。关键词： 会计职业道德，大学生，现状分析，对策ABSTRACT Accounting professional ethics refers to the accounting professional activities should follow, reflected in the accounting professional characteristics, adjust the accounting professional relations professional behavior standards and specifications. Mainly include: dedication, honest and trustworthy, honesty and self-discipline, objective and fair, adhere to the guidelines, improve skills, participation in management, enhance service and so on eight aspects. This article simply introduces the basic concept of the accounting professional ethics, function and content. Also todays social status are analyzed. At the same time points out the present situation of the lack of accounting professional ethics of objective existence and the cause of the formation and implementation measures.Of course, also puts forward some Suggestions to improve accounting professional ethics and countermeasures. Including social accounting and college students to make the two kinds of different countermeasures. In the end,based on the case shows that college students should pay more attention to the accounting professional ethics. Firmly establish the accounting professional ethics idea.To strengthen college students professional moral education is imperative.KEY WORDS：The accounting professional ethics , college students, analysis of the current situation, countermeasure. 目录1、会计职业道德简介11.1会计职业道德的概念11.2会计职业道德的作用11.2.1.加强会计职业道德建设，能有效地提高会计人员的职业道德水平11.2.2加强会计职业道德建设，是培养高素质人才的重要措施11.2.3会计职业道德是实现会计目标的重要保证21.2.4会计职业道德是会计人员提高素质的内在要求22、会计职业道德的内容22.1爱岗敬业22.2诚实守信22.3廉洁自律32.4客观公正32.5坚持准则32.6提高技能32.7参与管理42.8强化服务43、会计职业道德现状分析43.1会计人员职业道德缺失的现状43.1.1违反法纪，以权谋私43.1.2违背会计准则，弄虚作假43.1.3损益核算不实,虚增收入利润43.1