会计职业道德的探讨论文.docVIP

xxxxxxxxxx 会计职业道德的探讨 系 院：xxxxx 学生姓名：xxxxx 学 号：xxxxxx 专 业：xxxxxx 年 级：xxxx 完成日期：xxxx 指导教师：xxxxxx  摘 要 会计职业道德评价是人们在社会生活中依据一定的道德标准、法规标准，对会计人员及职业团体的职业行为做出的善或恶、肯定与否定的判断。会计人员职业道德评价体系的完善应借鉴西方发达国家的经验，具体可采用考核评定的办法，个人评价是由会计人员对照职业道德规范进行的自我评价；内部评价是由单位负责人或内审机构组织对会计人员的日常表现和工作业绩进行考核审定；社会评价是由当地会计事务所或证券主管部门组织会计信息使用者进行评价；综合评价是由会计职业道德委员会在上述评定的基础上，进行总结评比,并运用奖罚手段、示范榜样和大众传媒等方式表扬先进鞭策落后显现“道德法庭”威力。 关键词：会计；职业道德；探讨  Abstract Moral evaluation of the accounting profession are the people in social life based on certain moral standards, regulations, standards, accounting personnel, and professional groups to make the professional conduct of good or evil, positive and negative judgments. Accounting staff of professional ethics to improve the evaluation system should draw on the experience of Western developed countries, the specific approach can be assessed evaluation, personal evaluation by the accounting staff to carry out the control code of ethics of the self-evaluation; internal evaluation by the person or unit is responsible for internal audit organizations organize day-to-day accounting staff performance and job performance assessment validation; social assessment by the local accounting firm or securities department director organize evaluation of accounting information users; comprehensive evaluation of the accounting profession by the Ethics committee at the above-mentioned assessed based on summary of evaluation and the application of reward and punishment as means of demonstration example and the mass media, such as praise advanced spur behind apparent moral court power. Key words：Accounting；Professional ethics；Discussion  目 录 1 职业道德与会计职业道德 1 1.1 职业道德概述 1 1.1.1 职业道德的定义 1 1.1.2 职业道德的具体内容 1 1.2会计职业道德概述 1 1.2.1 会计职业道德的概念 1 1.2.2 会计职业道德的主要内容 1 1.3 会计职业道德的作用 2 1.3.1 规范会计职业道德行为 2 1.3.2 实现会计职业道德目标 3 2 会计职业道德教育 3 2.1 会计职业道德教育的形式 3 2.2 会计职业道德教育的内容 3 2.3 会计职业道德教育的途径 3 3 会计职业道德组织建设 4 3.1 建立行业自律机制 4 3.2 建立会计职业道德惩戒制度 5 3.3 制定执行决定 5 4加强会计职业道德建设的措施 5 4.1