论会计职业道德建设分析.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ABSTRACTAccounting 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.1、会计职业道德简介1.1会计职业道德的概念会计职业道德，是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各种经济关系的职业行为准则和规范。会计职业道德是一般社会公德在会计工作中的具体体现，引导、制约会计行为，调整会计人员与社会、会计人员与不同利益主体以及会计人员之间关系的社会规范。它贯穿于会计工作的所有领域和整个过程，体现了社会要求与个性发展的统一，立足于人际关系的调整，是会计人员在进行会计活动、处理会计关系时所形成的职业纪律、职业观念和职业准则的行为规范的总和，在众多的会计人员职业道德中敬岗爱业、熟悉法规、廉洁自律、客观公正、提高技能、搞好服务是所有从事会计工作的人员，应当遵循的基本职业道德规范，是