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江苏联合职业技术学院宿迁经贸分院 大专毕业论文（设计） 浅论会计职业道德与会计信息失真 摘 要：会计信息失真问题，已成为我国经济生活中亟待克服的顽症，会计职业道德好坏是导致会计信息失真，影响会计工作质量的关键所在。会计信息的过失性失真，正与会计人员职业道德相关，因为责任心、技能、心理素质均包括在职业道德中；故意性失真中，除了单位负责人的责任及由于“信息不对称”而难以发现业务经办人提供虚假原始凭证外，其余就都与会计人员职业道德相关了。我们认为道德是有力量的，法律不能解决的问题，只能依靠道德；甚至法律的有效实施还要以道德为基础。 关键词会计信息 职业道德 对策 Discussion on accounting professional ethics and accounting information distortion Abstract: The distortion of accounting information, has become a problem which needs to be solved urgently in the economic life of our country, the accounting occupation moral quality is the cause of the distortion of accounting information, the key to affect the quality of accounting work. Negligence of distortion of accounting information, positive correlation with the accountant occupation morals, because responsibility, skills and psychological quality are included in the occupation morality; intentional distortion, in addition to the person in charge of the unit and the responsibility of the information asymmetry and difficult to find the business managers to provide false original documents, and all the rest the accountant occupation morals related. We believe that morality is powerful and that laws can not be solved only by virtue; and even the effective implementation of law should be based on morality. Keywords :Accounting information professional ethics 目录 摘要··································2 目录··································4 引言··································5 一、会计信息失真的产生·························5 　　（一）、会计原始资料失真· ·······················5 　　（二）、任意调节利润 ···························5 　　（三）、成本费用不实 ···························5 （四）账外设账 ·····························5 二、会计信息失真与会计职业道德水平直接相关················6 　（一）、会计信息失真不是一个原因造成的 ·················6 　（二）、会计从业人员的职业道德有待提高·················6 　（三）、完善会计法规·························6 三、提高会计信息的真实途径························6 　（一）、财务的控制 ···························6 　（二）、日常经营活动 ························· 6 　（三）、对会计人员实行职务分离 ············