会计人员职业道德问题及其对策研究.docVIP

会计人员职业道德问题及其对策研究 ［摘要］近年来，不断发生的会计舞弊案而导致的财务丑闻，直接结果是会计的信息形成了 严重失真的形象，严重影响了公众对于会计界的信任程度。会计信息的失真问题己成一种社 会问题，并进而成为阻碍经济发展的?-大难题。企业会计信息失真会极大地危害企业自身乃 至整个社会发展，正常的社会经济秩序将受到严重干扰和影响，政府和人民人众的利益被严 重损害。诚信为本，操守为重，遵循准则必须要成为所冇会计人员严格遵守的行为，不做假 帐，确保会计信息真实可靠。本文从会汁职业道德的基本理论出发，探讨了会计职业道德建 设中存在的问题：会计职业道德观念淡薄；会计人员业务水平偏低，不能适应经济社会发展 需要；追求私利，监守自盗，违背准则，弄虚作假。并对其产生的原因进行了分析，最后提 出了相关对策。 ［关键词］会计人员职业道德建设问题 Research on the problem of accounting morality and Its Countermeasures [Abstract] In recent years, financial accounting fraud scandals continue to occur and cause direct result of accounting information has become a serious distortion of the image, and seriously affected the public’s trust in the accounting profession. Distortion of accounting information has become a social problem, and thus become an obstacle to economic development is a major problem. April 16, 2001, Premier Zhu Rongji had to do cook the books,11 the handwritten inscription, as a motto to the Shanghai National Accounting Institute. October 29 the same year, Premier Zhu Rongji in Beijing National Accounting Institute and again stressed the importance of do not cook the books, he said，the basic professional ethics and codes of conduct is that accountants do cook the books.H Honesty, integrity as the most important, follow the guidelines must become all accounting personnel strictly observed behavior，not cooking the books to ensure that the accounting information is true and reliable. In this paper, the basic theory of accounting professional ethics, discusses the accounting professional ethics construction problems: weak accounting professional ethics; low level of business accounting personnel can not meet the needs of economic and social development; pursuit of self-interest, embezzlement， breach of the guidelines, fraud . Its causes are analyzed, and finally put forward relevant countermeasures. [Keyword] accounting staff professional ethics building problem TOC \o 1-5 \h \z 弓 IW 1 HYPERLINK \l bookmark2 \o Current Document \h