会计职业道德问题探讨.pdfVIP

会计职业道德问题探讨 摘要：一般来说，我们所指的职业道德就是在工作环境之下，工作人员与其他人员所发生的各 种人际关系以及工作人员对自我工作的各种要求。对于会计工作者来说，更需要按照会计从业标准 来时刻践行自己的工作。目前会计的重要性不言而喻，所以，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进展，一旦会计因为职业道德丧失而出现信 息失真、谎报、瞒报的问题，这不仅危害着会计职业道德，同时，也给社会和投 者方面带来了巨大 的困扰。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: Generally speaking, we refer to the professional ethics is in the work environment, the staff and other staff of all kinds of interpersonal relations and staff on their own work requirements. For accountants, it is more necessary to practice their work in accordance with the accounting professional standards. Current accounting importance is self-evident, therefore, the accounting personnel professional moral level it is very important, false false accounting information will hinder the healthy development of our countrys economy, once the accounting information distortion because of the professional moral loss, falsely report, conceal the problem, which not only harm the accounting professional ethics, at the same time, also to the society and investors has brought great trouble. So we should look at this problem correctly, and try to put forward some measures to solve the problem. 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2 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养偏低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