会计学专业+会计职业道德问题探讨.pdfVIP

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进展，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进展，其中会计工作中出现信息失真等现象，使会计职业道德严峻失范，针对 会计信息严峻失真,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 ，并结合实际客观的尝试提出一些 问 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 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