铁路运营会计人员会计职业道德的分析.docVIP

摘要 摘要：会计人员的职业道德水平如何, 是关系到国家财经法规制度能否贯彻执行, 经济秩序能否维护, 经济发展能否促进的大问题, 加强会计职业道德建设是摆在我们面前一项十分紧迫而重大的任务。会计职业道德是在长期实践过程中逐渐积累和发展起来的, 它反映了会计工作中带有规律性和共性的东西, 是各行业会计所公认和遵守的。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。而铁路运营会计人员的会计职业道德在一定程度上影响着我国铁路运营部门的正常运营，开展对于铁路运营会计人员会计职业道德方面的研究，不仅能够提升相关会计人员的职业道德素质，还能够极大地保障我国铁路运营部门的快速、高效发展。本文通过对铁路运营会计人员会计职业道德的概述、我国铁路运营会计人员会计人员职业道德的现状、存在的问题及成因的分析、提出了建立健全有关铁路运营会计人员会计职业道德行为的法规，加大铁路运营会计人员会计工作违法的惩治力度，铁路运营部门完善内部控制体系和加强内部审计，铁路运营会计人员会计人员Abstract Abstract：Accountant occupation morals level, is related to the national financial and economic laws and regulations can be carried out, whether the maintenance of economic order, economic development can promote a major issue, strengthen the accounting occupation morals construction is to be placed before us a very urgent and important task. The accounting occupation morals is in the process of long-term practice has accumulated and developed, it reflects the accounting with law in the work and things in common, is the industry recognized by the accounting and compliance. The accounting occupation morals is good or bad to the distortion of accounting information, quality of the accounting impact of the key. While the railroad operation accounting personnel in the accounting occupation morals has some influence on the operation of our country railroad branch normal operation, carried out for the railway operation accounting personnel accounting occupation moral aspects of the study, can not only promote accountant occupation moral quality, but also can greatly guarantee the operation of our country railroad fast, efficient development department. This article through to the railroad operation accounting personnel accounting occupation morals overview, operation of our country railroad accountant accountant occupation morals present situation, the existing problems and causes of analysis, put forward to establish and perfect the relevant railway operation accounting personnel occupation moral behavior regulations, the increase