论会计人员职业道德问题的影响因素及解决途径.docVIP

论会计人员职业道德问题的影响因素及解决途径 ［ ］改革开放以来，经济建设在我W的社会主义现代化建设过程屮一直处于一个中心的 位置。在经济建设当屮，会计工作由于提供相关决策信息的职责而显得格外重要。会计信息 的真实与否，冈其作为决策依据的地位而成为一个至关重要的问题，会计人员职业道德问题 由此而产生。会计职业道德问题的产生原因主要有内冈和外因，在这两大原因之屮又可细分 为诸多具体原冈，这些原因之间相互交织，形成Y—个复杂的问题，问题的复杂性使得它成 为一个持续性和普遍性问题。复杂的问题必然不能简单地对待，木文通过运用相关经济理 论、道德理论、制度理论，并结合部分实例对这个问题产生的具体原因进行分析，并针对这 些原冈提出相对应的解决办法。 ［关键字］会计职业道徳影响因素解决途径 On the factors affecting the problem of accounting personneloccupation morality and Solutions [Abstract] Since Chinas reform and opening up，economic construction has been the important things during the process of socialist modernization drive of our country .In the economic construction, accounting work appear particularly important，because it play the role to provide decision-making information. The truthfulness of accounting information, and base on it’s decision-making position, some of accounting personnel’s professional ethics problem came into being.External cause and internal cause is the mainly two reason that led to this problem. This two main problem may fall into some specific reasons. They are all relation, then ties into a general but very complex problem.This complex problem, is hard to treat simply. The present paper attempts to tallying up the related theories，moral theories, institutional theory and combining with examples to analyze the causes of this problems, then analysis and the solutions of these problems were presented. [Key word] Accounting Occupation moral Influencing factors Solution TOC \o 1-5 \h \z 弓 IB -1- HYPERLINK \l bookmark2 \o Current Document \h 一、 会计人员职业道德现状 -2- HYPERLINK \l bookmark3 \o Current Document \h （一） 财会、Ik务水〒偏低 2- HYPERLINK \l bookmark4 \o Current Document \h （二） 会计职业道德观念淡溥 2 - HYPERLINK \l bookmark5 \o Current Document \h （三） 会计人员法制观念淡溥 3 - HYPERLINK \l bookmark6 \o Current Document \h 二、 影响会计人员职业道德的主要因素 -3- （一） ft律与职业道德 -3 - HYPERLINK \l bookmark10 \o Current Document \h 1.经济利益 -4- 2身冶申溢 -4- HYPERLINK \l bookmark12 \o Current Document \h （二） 制度与会计职业道德 -5- HYPERLINK \l boo