中国会计职业道德现状及必要性分析终稿.docVIP

PAGE I 中国会计职业道德现状及必要性分析 摘 要 会计人员职业道德建设是指会计工作中的会计人员在会计职业活动中应当遵循的职业特征，正确处理人和人经济关系的职业行为、规范、准则，也是会计人员从事会计工作应遵循的道德标准。它是会计工作中要遵守的行为准则，也是判定会计人员行为好与坏的标准。 会计职业道德体现在各个领域,作为会计行业加强会计人员的职业道德建设,尤为重要。会计人员职业道德的优劣,不仅反映在会计日常工作当中,而且可以体现出整个会计行业的整体素质。因此必须加强会计人员职业道德的宣传教育,建立全面的会计法规、各项核算、监督体制,从而可以提高会计行业的整体素质,使会计更好的为社会经济服务。 会计工作处于各单位经济管理工作的前沿，会计人员身处财经的关键地位，会计信息的失真也日益突出，违规违纪现象层出不穷，所以加强会计人员的职业道德建设就显得尤为重要。而且会计涉及社会的各个方面，必须从企业控制和内部控制、法律法规和企业领导人、会计人员自身等各个方面加强会计职业道德建设，通过种种不良会计行为来论述我国会计人员职业道德的现状，分析会计职业道德失真存在的问题和产生的原因，进而提出我国会计人员职业道德建设的必要性及建议。 关键词：会计人员职业道德建设；现状；危害；诚信 Abstract Accountant’s Professional Ethics is the characteristics of the accounting staff in the activities of the accounting profession should follow the accounting profession, correct handling of the economic relations between people of Professional Conduct, guidelines and norms, accounting personnel engaged in accounting work should follow the ethical standards. It is a standardized accounting work to comply with the Code of Conduct is also a measure of the quality standards of accounting practices. The accounting professional ethics is reflected in all areas, as an accounting industry to strengthen the accounting personnel professional ethics construction is particularly important. Accounting personnel vocational moral superiority, not only reflected in the accounting daily work, but also the whole quality of the accounting industry and the whole enterprise. So we must to accounting personnel to strengthen publicity and education of accounting professional ethics. To establish and perfect accounting regulations and the accounting and supervision system, to enhance the overall quality of the accounting profession, nip in the bud, to better serve social and economic accounting. The accounting work in each unit of economic management work front, accounting personnel in the key position of finance and economics, the distortion of accounting information security has become more prominent, illegal phenomenon emerge in endlessly, so to s