会计职业道德应用研究.docVIP

题目：会计职业道德应用研究 会计职业道德应用研究 ［幸商要］会计行业作为市场经济活动的一个重要领域，主耍提供会计信息和鉴证服务，其 服务质量的好坏直接影响着投资者、债权人、政府部门和社会公众的利益，进而影响着整个 社会的经济秩序。我国的会计职业道德应用则是我国会计体系中亟待加强的薄弱环节，加强 会计职业道德的应用研究，促进会计职业道德体系的构建，将会计职业道德应用作为服务经 济建设和社会发展的重要途径，是推进国家财会体制建设的一项重要工作。本文首先对会计 职业道徳进行概述；其次分析了我W会计职业道徳应用存在问题的问题，在此基础上对我M 会计职业道德滑坡的成因进行了解析；最f提出加强我岡会计职业道德应用的对策。 ［关键字］会计职业道徳应用外部环境教育 The Study On The Application Of Accounting Professional Ethics [Abstract] Accounting profession as the market is an important area of economic activity, mainly to provide information and forensic accounting services, their service quality directly affects investors, creditors, government departments and the public interest, thereby affecting the entire social and economic order. Application of the accounting professional ethics is urgent need to strengthen our accounting system weaknesses and strengthen the accounting professional ethics of applied research, to promote the construction of accounting professional ethics system will apply the accounting professional ethics as a service of economic construction and social development of the important ways, national accounting is to promote institution-building is an important task. Firstly, an overview of the accounting professional ethics; secondly analyzes the application of accounting professional ethics problems in question, on the basis of the accounting profession on the causes of moral decline were resolved; finally proposes to strengthen the application of accounting professional ethics countermeasures. [Key word] Accounting professional ethics application external environment education 目录 —＞会计职业道德概述 TOC \o 1-5 \h \z HYPERLINK \l bookmark3 \o Current Document \h （一） 会计的概念 1 HYPERLINK \l bookmark4 \o Current Document \h （二） 职业道德的内容和作用 1 HYPERLINK \l bookmark5 \o Current Document \h （三） 会计职业道德的概念和作用 2 HYPERLINK \l bookmark6 \o Current Document \h 二、 中西方会计职业道德内容的比较 2 （一） 我国会计职业道德的内容研究 2 （二） 西方会计职业道徳的内容研究 2 （三） 中西方会计职业道德内容比较研究 3 HYPERLINK \l bookmark7 \o Current Document \h 三、 我国会计职业道德