会计伦理及其建设略论.docxVIP

会计伦理及其建设略论 On accounting ethics and its construction ［摘要］”会计伦理是会计理论研究中的一个较重要的课题,近年来不管是在国内还是国外,都有很多学者对其进行学术研究，硕果累累,奈何都只是对其某一方面展开的研究,没有系统的全面的研究,对会计伦理的研究还处在不完善阶段，会计伦理体系还不健全,会计伦理研究和体系建设还待进一步加深和加快。在本文中，我会借鉴大多学者的观点浅述一下有关“会计伦理“的诸多问题。首先,会说明一下会计伦理的概念;其次,鉴于大多数人员对会计伦理的不全面认识,尤其是将会计伦理与会计职业道德和伦理会计的混淆，在此文中也会对它们的异同作出说明;再者会针对目前会计现状阐述会计伦理的重要性(必要性)；最后，根据”会计伦理的特性，对加强会计伦理体系建设在各方面和各层次提出见解。 ［关键词］会计伦理,会计信息失真,会计伦理建设 Abstract: Accounting Ethics is the accounting theory of a more important issue inrecent years, whether or abroad, there are many scholars to conduct academic researchin the country, has made great achievements, but since research is just one of its aspects,the no comprehensive system of research, the study of accounting ethics is still in perfectstage, the accounting system is not perfect ethics, research ethics and accounting systemconstruction to be further deepened and accelerated. In this article, I will draw most ofthe views of scholars said about many issues relating to light, Accounting Ethics of. First,will explain the concept of accounting ethics; secondly, given that most of the people donot fully understand the accounting ethics, particularly the ethics confused accounting andaccounting professional ethics and ethical accounting, in this article will be on theirsimilarities and differences clarification ; Moreover accounting for the current situation willexpound the importance of accounting ethics (necessity); Finally, according to theaccounting Ethics feature, the strengthening of the accounting system of ethics in allaspects of construction and offer insights into various levels. Key words: Accounting Ethic, Discussion about Accounting Information ,Construction of Accounting Ethics TOC \o 1-5 \h \z \o Current Document 会计伦理及其建设略论 1 On accounting ethics and its construction 1 \o Current Document —、前言 1 （-）写作的目的 1 （二） 有关会计伦理相关问题的呈现及浅析 1 会计人员伦理道德失范不和谐现象频发 1 会计法律制度无法彻底解决出现的相关会计问题 2 会计准则的制定缺乏公正性 3 会计伦理知识未能被真正认识 3 会计伦理研究处在尚不成熟阶段会计伦理体系不完善 3 会计伦理面临