会计诚信及职业道德问题分析.docVIP

会计诚信及职业道德问题分析 ［ ］随着改革与开放的深入，理论界、企业界以及政府的监管部门都逐步形成了一个共 识，那就是：要建设健康的，宥活力的市场经济，必须尊崇诚信原则。缺乏诚信，社会经济 运行的成本会极其高昂，甚至根本无法运行。在一个欺诈和舞弊盛行的社会中，弱者得不到 公平，坍诚者最容易受到伤害。 会计界议论较多的会计职业道德失范的集中表现是会计诚信危机。会计职业道德失范和 会计诚信危机是会计工作秩序乃至社会经济秩序浞乱的罪魁祸首，它仿佛是一个无底洞，吞 噬着会计人员规范的职业行为，把会计职业行为带进可怕的道德观念的迷茫和道德行为的混 乱之中。因此，建立一个以诚信为基础的市场经济是社会公众的共同期错。在本文中，我就 会计人员诚信和职业道德产生危机的原冈进行Y—系列的分析，并提出一些自己的建议和看 法O ［关键词］会计诚信 会计职业道德 完善公司治理结构 退出机制 强化职业道德教俘 Accounting integrity and professional ethics problem analysis [Abstract] With the development of reforming and opening, a common sense is formed by entrepreneurs and theorists, that is，it is only by credit can a healthy and active social economic system be built. Without credit, the social economic system will cost a lot t even it can not be operated. The weak is treated unfairly and the honest is hurt easily in this society full of fraud. Credit crisis is the epitome of ethics degeneracy in accountancy. Ethics degeneracy and credit crisis in accountancy is the main course of social economic chaos. It misleads accountants to confused ethics minds and harmful actions. Therefore, people hope that there will be a healthy and active market economy system based on credit. The analysis of credit crisis and ethics degeneracy in accountancy are included in this paper also some opinions and suggestions of mine. [Key words ] accountancy credit accountancy ethics perfect the corporate governance structure exit mechanism strengthen professional ethics education 目录 TOC \o 1-5 \h \z HYPERLINK \l bookmark2 \o Current Document \h 绪论 1 HYPERLINK \l bookmark3 \o Current Document \h 一、 会计诚信及职业道德的现状 1 HYPERLINK \l bookmark4 \o Current Document \h 二、 会计诚信及职业道德产生危机的原因分析 3 HYPERLINK \l bookmark5 \o Current Document \h （-）成因的一般分析 3 HYPERLINK \l bookmark6 \o Current Document \h 1、 认识误区 3 HYPERLINK \l bookmark7 \o Current Document \h 2、 教育弊端 3 HYPERLINK \l bookmark8 \o Current Document \h 3、 监督不力 3 HYPERLINK \l bookmark9 \o Current Document \h 4、 单位负责人的不诚信与不良道德的影响 3 HYPERLINK \l bookmark10 \o