【会计学专业+会计职业道德问题探讨】.docxVIP

【会计学专业+会计职业道德问题探讨】 会计职业道德问题探讨 摘要：会计职业道德，就是会计人员在会计事务中正确处理人与人之间经济关系的行为规范总和，即会计人员应按照道德准则从事会计的工作。随着国家经济的高速发展，会计工作在国民经济中的作用越来越重要因此，会计从业人员的职业道德水平就显得非常重要，虚假不实的会计信息会阻碍我国经济的健康发展，其中会计工作中出现信息失真等现象，使会计职业道德严重失范，针对会计信息严重失真,给投资者和社会带来较大危害，对此会计的职业道德建设现今显得尤为重要，所以我们要正确的看待这一问题，并结合实际客观的尝试提出一些问题的解决措施。 关键词：会计人员；职业道德；对策；Discussion on Accounting Professional Ethics Abstract: Accounting professional ethics is the sum of the behavioral norms that aountants correctly handle the economic relations between people in accounting affairs, that is, accountants should be engaged in accounting work in accordance with ethical standards. With the rapid development of the national economy, the role of accounting in the national economy is becoming more and more important. Therefore, the professional ethics level of accounting practitioners is very important. False and false accounting information will hinder the healthy development of our economy. Among them, there are some phenomena such as information distortion in accounting work, which makes accounting professional ethics seriously anomie. Investors and society bring great harm, and the construction of accounting professional ethics is particularly important nowadays. Therefore, we should correctly look at this problem and put forward some measures to solve the problem combined with practical and objective attempts. Key words: accounting personnel；professional ethics；countermeasure 目 录 1 引 言 1 2 会计职业道德的概述 1 2.1 会计职业道德的概念 1 2.2 会计职业道德的基本内容 1 2.3 会计职业道德的基本特征 2 2.4 会计职业道德的作用 3 3 会计职业道德的现状分析 4 3.1 会计职业道德存在的问题........................................................................................4 3.1.1会计信息虚假..................................................................................................4 3.1.2会计法律法规意识淡薄..................................................................................4 3.1.3会计道德教育不够重视 4 3.2 会计职业道德问题形成的原因 5 3.2.1 会计人员自身道德素质偏低 5 3.2.2 会计职业道德教育滞后 5 3.2.3 社会环境因素对会计职业道德的影响 5 4 会计职业道德问题的对策 6 4.1 加强会计职业道德教育...............