会计职业道德和会计管理的关系研究.docxVIP

PAGE II 会计职业道德和会计管理的关系研究 摘 要 随着我国经济发展越来越迅速，会计人员在参与企业进行决策的同时，也影响着会计信息的质量。与此同时，会计管理的发展也趋于科学化和预见化，它的社会属性也越来越得到重视。目前我国会计人员的职业道德水平普遍不高，职业道德观念不强，这严重影响了会计管理的发展。所以如何加强会计人员的职业道德，使会计管理工作得到发展，是当前会计工作中的首要问题。 本文主要以会计职业道德和会计管理的内涵为基础，以两者的现状为切入点，研究两者之间的关系；同时，找出会计管理与管理会计的区别和联系，会计职业道德规范和会计管理水平之间的内在联系，总结会计职业道德和会计管理相辅相成的关系。最后通过对云南绿大地生物科技股份有限公司的会计造假案例进行分析，建议会计人员应该树立正确的职业道德意识，使会计管理更为规范化和合理化，防止企业进行会计造假。 关键词：会计职业道德；会计管理；管理会计；  Research on The Relationship Between Accounting Professional Ethics And Accounting Management Abstract With the rapid development of Chinas economy, accounting personnel participate in the decision-making of enterprises, but also affect the quality of accounting information. At the same time, the development of Accounting Management tends to be scientific and predictable, and its social attribute has been paid more and more attention. At present, our country accountants professional ethics level is generally not high, the professional ethics idea is not strong, this has affected the accounting management development seriously. Therefore, how to strengthen the professional ethics of Accountants, Accounting Management Work to develop, is the primary issue in the current accounting work. Based on the connotation of accounting professional ethics and Accounting Management, this paper studies the relationship between the two, and finds out the differences and connections between accounting management and management accounting, the internal relation between the standard of accounting professional ethics and the level of accounting management is summarized, and the complementary relationship between accounting professional ethics and accounting management is summarized. Finally, through the analysis of the accounting fraud cases in Yunnan lvdadi Biotechnology Co. , Ltd. , it is proposed that enterprise accountants should establish correct professional ethics and make accounting management more standardized and reasonable, preventing enterprises from engaging in account