浅谈会计职业道德体系的构建.docVIP

PAGE / NUMPAGES 班级： 学号： 姓名： 指导教师： 浅谈会计职业道德体系地构建 【摘要】?当今我国经济迅速发展,对于会计行业来说,既面临发展壮大,融入经济全球化地机遇,同时也迎来具有强大优势地国际会计公司地严峻挑战.在这种充满竞争、文化多元与信息密集地网络经济环境中,中国会计行业必须接受国际社会及世界各国更为严格地监督.因此,在公平开放地国际化竞争中,没有会计职业道德约束地企业与会计公司难逃被淘汰地厄运,没有职业道德自律地会计人员将被剥夺参与竞争地资格.现代会计经管推崇伦理道德,这是现代人本经管与行为科学地必然发展与客观要求.资料个人收集整理，勿做商业用途 在我国新旧体制转换时期,在跨入21世纪地知识经济时代,为大力发展社会主义市场经济,开展与之相适应、相配套地会计诚信与会计职业道德建设显得尤为重要与迫切.“不作假帐”地前提条件就是:必须以讲诚信为中心,加强会计职业道德建设,构建会计职业道德系统工程,这是当今知识经济时代地呼唤,是全面提升会计经管水平地客观要求.我国会计界地当务之急是要尽快走出会计经管与思想认识上地误区,将会计职业道德作为会计改革地一个重要组成部分与企业文化建设地重要方面,切实提高会计人员职业道德水准.资料个人收集整理，勿做商业用途 本文主要从加强会计职业道德建设地意义,会计职业道德地基本内容以及如何加强会计职业道德建设地建议几个方面作详细论述,由此提出加强会计职业道德建设地重要性与战略意义.资料个人收集整理，勿做商业用途 关键词:职业道德 会计职业道德 会计职业道德体系 Abstract With the development of economy in our modern country, we not only face to the opportunity to interview the economic globalization, but also must accept severe defiance that coming from international accounting company. All kinds of competition, civilization, and information are in the environment of internet economy. So Chinese accounting industry have to accept the sever supervision which coming from every country in the world. We can claim that if the company or accounting company does not possess accounting professional ethics, it will be died out. In the mean time, if the accounting workers do not have the professional ethics, they will be deprived of the competitive qualification.资料个人收集整理，勿做商业用途 Modern accounting management commends ethics, which is the inevitable development and objective demand in the period of transformation of new and old system. In order to develop socialistic market economy greatly, we must implement accounting honesty and accounting professional ethics construct. The premise of having not false tab include that we must place the honesty construct to the first position, strengthen accounting professional morality construction, build systematic project on it. All the aspects are the call of knowledge economic period and object to promote accounting management level. The accountin