关于我国会计人员职业道德建设问题的研究-会计学专业论文.docx

ABSTRACTOur ABSTRACT Our transformation from the planned economy to the market economy is a social and penetrating one that has given opportunities tO the social development and also supplied nutrition to the lost protection of the social ethics．Accounting， a vital part of the economic management，encounters the confusion that economic development goes against morality progress．Impacted by the market economy and the western culture，our accountant professional ethics(short for APE)have changed greatly．Some accountants misappropriate public funds， corrupt and accept bribes and forge accounts and SO on．So the APE has decreased seriously． Faced with the challenge of the APE from the economic development，its a realistic and essential subject to improve accountants’qualities and strengthen theAPE。 Followings are the four sections of this essay： Introduce some basic theoretical knowledge of the APE．Author here illuminates the relationship between ethics，professional ethics and the APE，and the latter’S characters and functions and its relationship with accounting laWS． A11 of them give readers a basic understanding of the APE． Analyze the present situation of our country’S APE，and give reasons to the relative question caused，then draw a conclusion：Generally，the accountants’ moral level is good，but some of them have low one or even lack,break the laws and commit crimes．The reasons are these：Influence from benefits and some immoral leaders in charge，and some accountants’qualities are low，etc． Put forward the ways to strengthen the APE．According to the above reasons．These include：A．Better the familiari“on the APE。 B．Strengthen accountants’accomplishment on the APE．C．Perfect the appraising system of the APE．D．Buitd an atmosphere of the APE．E．Formulate a set of feasible regulation system of the APE． Discuss the regulation system of the APE in detail．Author here gives his own viewpoints mainly on the principles and the categories of it，especially the basic regulations of the APE．