管理会计的职业道德的探讨 毕业论文.doc

景德镇高等专科学校毕业论文 管理会计的职业道德 目录 摘要………………………………………………………………………………………1 管理会计职业道德的含义…………………………………………………………………………3 1.1会计职业道德的概念……………………………………………………………………3 1.2会计职业道德的作用…………………………………………………………3 1．3管理会计师职业道德的基本内容………………………………………………………4 1．4管理会计职业道德的现状…………………………………………………………………6 影响管理会计职业道德的因素…………………………………………………………………7 2．1 社会环境对会计人员职业道德的影响……………………………………………7 2．2法规滞后内控制度不健全……………………………………………………………………7 2．3 工作地位“服从命令”作用………………………………………………………………8 加强管理会计职业道德建设的途径-…………………………………………………………8 3．1 抓教育，提高会计人员的整体素质…………………………………………………8 3．2抓管理，建立有效的企业内控机制…………………………………………………9 3．3抓监督，建立会计职业道德评价体系………………………………………………9 3．4抓惩戒，建立健全会计法规体系，加大执法力度…………………………10 结束语………………………………………………………………………………………………………10 参考文献…………………………………………………………………………………………………11 致谢………………………………………………………………………………………………………1 浅析管理会计 【摘 要】：本文以会计职业道德为出发点，从会计职业道德建设的作用；会计职业道德的现状；会计人员出现职业道德缺失的原因；加强会计职业道德的建设途径这四个大的方面作为突破口。深层次多角度的分析的目前会计行业职业道德的必要性。究其根源，剖析会计人员出现职业道德缺失的原因，并立足实际找到解决该问题的办法。通过加强会计人员对职业道德的思想认识、 加强企业内部管理，完善内部控制制度、 完善监督和奖励机制，确保会计人员遵守职业道德、设立完善的会计法律制度，加大处罚力度等手段从根本上解决会计职业道德缺失问题。 【关键字】：职业道德 影响因素 加强途径 【ABSTRACT】： In this paper, the accounting professional ethics as a starting point, from an accounting role in the construction of professional ethics; the status of the accounting professional ethics; accounting personnel the reasons for lack of professional ethics arise; strengthen the building of the accounting professional ethics means of the four major aspects as a breakthrough. Multi-angle in-depth analysis of the accounting profession is currently the need for professional ethics. Study its root causes, analyzing the accounting personnel the reasons for lack of professional ethics arise, and find a solution to the problem based on the actual approach. Through the strengthening of the accounting staff 1 of the thinking and understanding of professional ethics, strengthen internal management, improve the internal control system, and improve the monitoring and incentive mechanisms, To ensure that accounting personnel comply with professional