论会计人员职业道德.pdf

青岛黄海职业学院 毕 业 论 文 论文题目: 论会计人员职业道德 姓 名 钟爱 系 别 经济管理系 专 业 会计电算化 班 级 会计四班 指 导 教 师 王桂荣 2011 年 6 月 20 日 摘 要 我国的会计职业道德是我国会计体系中亟待加强的薄弱环节，加强会计职 业道德理论研究促进会计职业道德体系的构建，将会计职业道德建设作为服务经 济建设和社会发展的重要途径，是推进国家财会体制建设的一项重要工作。目前 我国关于会计职业道德的一般、基础理论研究比较薄弱且不规范，对会计职业道 德体系如何构建缺乏深入研究，本论文基于这样背景，在以下几个方面进行了较 为深入的系统的研究。本文首先介绍了会计职业道德的定义及研究意义；然后， 进行了会计职业道德的现状及对策分析；最后，详细分析了一个案例。 关键词：会计；职业道德；探讨 Abstract China's accounting professional ethics is China's accounting system to be strengthened the weak link, strengthen accounting professional ethics theory research promote the accounting professional ethics system construction, will the accounting professional ethics construction as a service to the economic construction and social development as an important way to promote the state accounting system construction is an important work. At present our country about the accounting professional ethics of general, basic theory research was weak and not norm, the accounting professional ethics system on how to construct the lack of deep research, this paper based on such background, in the following several aspects for a more in-depth system research. This paper firstly introduces the definition of the accounting professional ethics and research significance, Then, the accounting professional ethics and the status of the countermeasure analysis, Finally, a case are analyzed in detail. Keywords: Accounting, Business ethics, explore 目 录 第 1 章 引言 5 第 2 章 会计职业道德概