浅议会计职业道德问题.docVIP

浅议会计职业道德问题 ［ ］职业道徳是从业人员在职业活动中应该遵循的行为准则。会计职业道徳是指会计 在工作屮应当遵循的道徳原则和行为规范，是会计人员在会计职业活动中应当遵循的、体 现会计职业特征的、调整会计职业关系的职业行为的准则。本文以会计职业道德为出发点, 从会计职业道德建设的必要性，会计职业道德的现状，会计人员出现职业道德缺失的原凶; 加强会计职业道德建设途径这四个大方面分析口前会计行业职业道德的必要性，通过加强 会计人员对职业道德的思想认识，加强企业内部管理，完善内部控制制度，完善监督和奖 励机制，确保会计人记遵守职业道徳，建立完善的会计法律制度，加大处罚力度等手段从 根本上解决会计职业道德缺失问题。 ［关键字］会计信息 职业道德 诚信 Accounting occupation moral issues [Abstract] Professional ethics is the staff in the occupational activities should follow the code of conduct. Accounting professional ethics is to point to in the work shall follow the principle of moral and behavior standards, is accounting personnel in accounting professional activity should follow, reflect the accounting professional characteristics, adjust the accounting professional relations professional behavior standards. In this paper, the accounting professional ethics as a starting point, from the necessity of the accounting professional ethics construction, the present situation of the accounting professional ethics, accounting personnel in the lack of professional ethics; Strengthen accounting professional ethics construction way of the four major aspects analysis the necessity of the accounting professional ethics, by strengthening the accounting staff of professional ethics of ideological understanding, strengthen internal management, perfect the internal control system, perfect the supervision and incentive mechanism, to ensure that accounting personnel comply with professional ethics, establish a perfect legal system of accounting, intensify punishment to fundamentally solve the problem of lack of accounting professional ethics. [Key word] accounting information professional ethics ntegrity 目录 引言 TOC \o 1-5 \h \z HYPERLINK \l bookmark3 \o Current Document \h 一、 会计职业道德的概念 -1 - HYPERLINK \l bookmark4 \o Current Document \h （一） 会计职业道德的概念 -1- HYPERLINK \l bookmark5 \o Current Document \h （二） 会计职业道德的特征 -2- HYPERLINK \l bookmark6 \o Current Document \h （三） 会汁职业道徳的认知 -2- HYPERLINK \l bookmark7 \