会计师职业道德建设研究.docVIP

本科毕业论文 题 目 会计师职业道德建设研究 系 别 会计系 专业班级 国际会计0704班 姓 名 指导教师 李海英 年 月 日 内容摘要 近年来，我国暴露出一系列的会计舞弊欺诈案件以及和之相关联的审计失败案例，不仅使会计人员的社会公众形象蒙受阴影，更使会计业的被信任程度受到怀疑，因此也动摇了市场经济的信用基础，加强我国会计职业道德建设已迫在眉睫。本文第一部分提出本文研究课题——会计师职业道德建设研究，提出本文研究思路,指明了当今会计师职业道德应包括的内容、特征及目前我国现有的规范，并对会计职业道德问题研究的国内外现状分析。第二部分提出了当前会计师职业道德存在的问题。在此基础上对我国会计人员职业道德缺失的现状和原因进行了深层次的分析，综合运用了哲学、经济学等相关理论。第三部分就这一问题从不同角度，运用不同方式进行研究，并提出建立具有可操作性的会计师职业道德体系及强化对会计师职业道德教育是目前解决这一问题最直接的方式。 关键词：会计师职业道德；会计师职业道德现状；会计师职业道德建设；会计师职业道德体系。 Abstract In recent years, our country exposed a series of accounting fraud fraud cases and associated with audit fails, make not only accounting personnel of social public image suffer shadow, more make the deal by the degree of trust, and therefore can shake are suspected of a market economy, the credit basis to strengthen our accounting professional ethics construction is imminent. The first part of this paper proposed research topic - accounting professional ethics construction, and puts forward thinking is studied in this paper, and indicated the current accountants professional ethics should include content, characteristics and the standard in China at present, and the existing problems of the accounting professional ethics study to analyze the current situation at home and abroad. The second part of the present accounting professional ethics problems. On the basis of accounting personnel professional moral failings in the present situation and reason of a deep analysis, the integrated use of the philosophy, economics and related theory. The third part is the problem from different angles, use different ways to study and proposed operable accountants professional moral system and strengthen moral education to accountants professional solving this problem is currently the most direct way. Key Words: accountants professional ethics; accountants professional moral status; accounting professional ethics construction; accountants profess