浅谈会计职业道德标准体系的构建.docVIP

论文题目：浅谈会计职业道德体系构建 班级： 学号： 姓名： 指导老师： 浅谈会计职业道德体系构建 【摘要】?当今中国经济快速发展，对于会计行业来说，既面临发展壮大，融入经济全球化机遇，同时也迎来含有强大优势国际会计企业严峻挑战。在这种充满竞争、文化多元和信息密集网络经济环境中，中国会计行业必需接收国际社会及世界各国更为严格监督。所以，在公平开放国际化竞争中，没有会计职业道德约束企业和会计企业难逃被淘汰厄运，没有职业道德自律会计人员将被剥夺参与竞争资格。现代会计管理推崇伦理道德，这是现代人本管理和行为科学肯定发展和客观要求。 在中国新旧体制转换时期，在跨入二十一世纪知识经济时代，为了大力发展社会主义市场经济，开展和之相适应、相配套会计诚信和会计职业道德建设显得尤为关键和迫切。“不做假帐”前提条件就是:必需以讲诚信为中心，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呼叫，是全方面提升会计管理水平客观要求。中国会计界当务之急是要立即走出会计管理和思想认识上误区，将会计职业道德作为会计改革一个关键组成部分和企业文化建设关键方面，切实提升会计人员职业道德水准。 本文关键从加强会计职业道德建设意义，会计职业道德基础内容和怎样加强会计职业道德建设提议多个方面做了具体叙述，由此提出加强会计职业道德建设关键性和战略意义。 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. 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 accounting industry in our country should walk out the wrong cognition. We should take i