浅谈会计诚信和职业道德.docVIP

浅谈会计诚信与职业道德摘要:伴随着我国市场经济的不断发展，社会的不断进步，会计作为市场经济活动的组成部分，一直以来深受各业界和社会。近些年来出现的会计危机，强烈呼唤会计职业道德建设。会计诚信包含本文首介绍了会计诚信和职业道德的背景意、作用，并谈了会计诚信缺失和职业道德的现状、原因，同时提出对策。关键词：会计诚信职业道德ntroduction to Accounting Integrity and Professional Ethics 【Abstract】：With the continuous development of market economy in our country, the constant progress of the society, accounting as an important part of the market economy activities, has been favored by the industry and the social public concern. In recent years and the emergence of accounting financial crisis, a strong calling, strengthen accounting professional ethics construction. Accounting integrity includes the offender in the accounting work attitude real; Keep promise when improving the accounting information, comply with the accounting law and related standards. This paper first introduces the background and purpose of accounting integrity and professional ethics, simply illustrates the accounting integrity and professional ethics, characteristics and functions, and talk about the lack of accounting credibility, and current situation, reason of lack of professional ethics, and puts forward the countermeasures. Because of the importance of accounting functions in economic activity, all in the field of the whole economic and social expectations of the accounting professional ethics is very high. 【Key words】: Accountant; Accounting; integrity; accounting professional ethics; Lack of good faith 目录一、会计诚信与职业道德的背景和意义 1 二、会计诚信与职业道德的作用 2 （一）会计诚信的作用 2 （二）会计职业道德的作用 2 三、目前我国会计行为的现状 4 （一）虚增盈利、隐瞒亏损 4 （二）虚增成本、隐瞒利润 4 （三）账外设账、截留收入 5 四、会计诚信问题的产生原因 5 （一）会计监督机制不健全 5 （二）制假的利益远大于制假的成本 6 （三）财务软件运用与管理的缺陷 6 （四）会计职业人员素质参差不一致、被动造假 7 五、会计诚信缺失和职业道德缺失的危害 7 （一）扰乱市场经济秩序、影响国家经济决策 7 （二）严重侵害投资者利益 8 （三）损害企业自身的利益 8 六、加强会计诚信与职业道德建设的对策 9 （一）实行内监外管，加大处罚力度 9 （二）实行终身教育，建立会计岗位轮换制度 9 （三）加强职业道德教育，建立诚信评价体系 10 （四）健全会计监管机制，完善奖惩制度 10 结束语 12 参考文献 13 致谢 14 有一种美德叫诚信，人而无信，不知其可市场经济是法制的经济，更是信誉经济，而诚信是，会计诚信表达了会计信息对社会的一种，即把公司企业的现实活动客观地反映出来，地为会计信息使用者服务近年来，我国会计行业面临导致会计信息失真、假账泛滥等等，其根本原因是