管理会计及其职业道德探讨论文.doc

摘 要 在现代企业的发展过程中，管理会计扮演者非常重要的角色，在企业成长中占据不可或缺的重要地位。管理会计职业道德的优劣更是与企业的持续健康发展有直接利害关系。此文出发点是管理会计职业道德，运用举例、对比、定性等分析方法对管理会计职业道德的基本内容和重要作用予以阐述，分析研究管理会计职业道德缺失的现状和成因。文末试着从三个方面提出加强管理会计职业道德建设的合理化建议：1、加强管理会计的理论研究和应用研究；2、构建科学的管理会计职业体系和培训机制；3、建立有效的企业内部控制制度。 关键词：管理会计；职业道德；内部控制制度；职业道德评价体系 ABSTRACT In the process of the development of the modern enterprise, played a very important role for management accounting, indispensable important role in the enterprise growth. The pros and cons of management accounting professional ethics is a direct interest with the sustainable and healthy development of the enterprise. Article on management accounting professional ethics as a starting point, for example, comparison, qualitative analysis methods of management accounting professional ethics, basic content and important role to be analysis research present situation and the cause of the lack of management accounting professional ethics, thus summarized as five aspects: the main reasons for 1, social environment; 2, unsound legal system; 3, lag of accounting professional ethics construction; 4, management accountants themselves; 5, business leaders. At the end of the article try to will from three aspects to strengthen management. Key words: Management accounting;Professional ethics;Internal control system; Professional moral evaluation system 目 录 摘要.........................................................................................................................1 ABSTRACT...................................................................................................................2 第一章 管理会计职业道德的作用和内容.................................................................4 1.1 管理会计职业道德的内容..................................................................................4 1.1.1 能力.................................................................................................4 1.1.2 保密性.........................................................................................