会计职业道德面临的问题和建设 毕业论文.docVIP

会计职业道德面临的问题和建设 摘 要 近年来由于社会经济发展迅速，会计在经济中的地位也越来越重要。但是不少会计人员在物质财富中失去方向，通过贪污舞弊，对会计信息造假，滥用职权等行为大行其道，以及其它的种种原因，使“诚信”这个词在会计行业中越来越受到人们的质疑，也迫使会计人员的职业道德面临着严峻的考验。对于当今会计职业道德的严重丧失，我们必须从企业制度和内部控制，法律法规和企业领导人，会计人员自身等各个方面加强会计职业道德的建设，尽快使会计人员的会计职业道德问题走出尴尬的境地。尤其是会计人员职业道德水平的提升，是关系到国家财经法规制度的贯彻执行、经济秩序的维护、经济顺畅发展的重大问题，是会计风险防范的内在保证，因此会计人员的职业道德素质的提高刻不容缓。本文不仅对我国当前会计职业道德失范的成因进行了分析，而且进一步探讨了提高会计人员思想素质，加强会计职业道德建设的途径，希望通过这些学习和了解，每个人都能够深思并解决这些问题。 ?关键词：会计职业道德；建设??  Abstract Because of the social economy has developed rapidly in recent years. Accounting in the economic position is increasingly important. But many accountants lose the direction in the material wealth， the corruption， the accounting information fraud， breach of privilege such behavior is popular， as well as other reasons， to good faith appears in the accounting industry increasingly challenged by people， also forcing the accounting personnel of the occupation ethics is facing the stern test. For todays accounting occupation morals of severe loss， we must be from the enterprise systems and internal controls， legal and business leaders， accounting personnel in various aspects of its own to strengthen the accounting occupation morals construction， as soon as possible so that accounting personnel in the accounting occupation ethics question to go out the awkward situation. Especially the accountant occupation moral level is related to the national financial and economic laws and regulations system carry out， the economic order， economic and smooth development of the major issues， the inherent risk is an accountant， so the accountant occupation moral quality has no time to delay. This paper not only for our current accounting occupation morals causes were analyzed， and further discusses how to improve accounting personnel thought quality， to strengthen the accounting occupation moral construction of the way， we hope that through these learning and understanding， everybody can think and solve these problems. Key words: the accounting prof