会计人员职业道德的现状存在问题及成因分析.docVIP

学号： 会计人员职业道德现状、存在问题及成因分析 系 别 财务管理与会计学系 专 业 会计学 班 级 姓 名 指 导 教 师 2013年5月8日 摘 要 近些年来我国经济生活中出现了大范围的会计信息失真现象。由于一些会计人员法制观念淡薄，变造、伪造会计凭证，做假账等行为屡见不鲜。这已经引起了会计界，经济界，甚至国家领导人的高度重视。会计信息失真固然有社会环境和会计系统本身的诸多原因,但最根本的原因还是在于会计人员本身。会计人员职业道德水平的高低在传播会计信息的过程中起着至关重要的作用,对会计信息的质量负有不可推卸的责任。因此，本文将针对会计人员做假账，不能如实反映会计信息这一现象提出对策。通过健全法律制度，加强培训，建立诚信考核制度，培育良好的会计诚信环境等手段从根本上解决会计人员职业道德缺失的问题。 关键词：会计人员，职业道德现状，监管机制 Abstract The economic life of the country in recent years has appeared in a wide range of accounting information distortion .Due to the weak legal sense for accounting personnel .They offer false documents, which is quite common. This phenomenon has led to the accounting profession, economic circles, and even national leaders attach great importance. Certainly has the social environment of accounting information distortion and the accounting system itself of a number of reasons, but the most fundamental reason is that accountants themselves . Their level of professional ethics in the dissemination of accounting information plays a vital role in the process, which cannot shirk the responsibility for the quality of accounting information. Therefore, this paper will focus on the accounting staff does not truly reflect the phenomenon of accounting information to propose a solution. Through the legal system, strengthen training and establish credit appraisal system, means of cultivating good accounting credibility environment fundamentally solve the problem of the lack of Accountants professional ethics Key words: Accounting personnel, Current situation of professional ethics, Monitoring mechanism目 录 一、前言 1 二、会计职业道德的背景及作用 1 （一）会计人员职业道德的背景概述 1 （二）会计职业道德的作用 2 三、会计职业道德缺失的现状及其危害 3 （一）会计职业道德缺失的现状 3 （二）会计职业道德缺失的危害 4 四、会计人员职业道德缺失的成因分析 5 （一）法制意识淡薄，会计业务水平低劣 5 （二）社会环境的影响 6 （三）会计规范体系不完善，失信成本低 6 （四）监督机制不完备 6 五、加强会计职业道德建设的对策与措施 6 （一）深入开展会计职业道德思想教育 6 （二）培育良好的会计诚信环境 7 （三）加强法制监管，加大违法打击力度 7 （