关于我国会计人员职业道德问题的探讨

摘要

    作为市场经济发展过程中有效的社会监督方式，会计人员审计在世界范围内得到了认可和重视。当前，我国正处在经济社会的转轨过程中，会计人员更应该发挥重要的社会监督作用。但是，从近年来发生的绿大地、胜景山河、紫鑫药业等一系列造假案件中可以发现，会计人员对于企业的造假行为不但没有有效地遏制，反而一定程度上起到了推波助澜、为虎作怅的作用，这也反映出了当前我国会计人员在从业过程中职业道德的缺失。这一系列的造假事件，使得会计人员的社会公信力急剧下降、社会声誉遭受严重打击，关于会计人员职业道德建设的呼声也再次响起。文章第一部分首先介绍会计人员职业道德的基本要求；第二部分介绍我国会计人员职业道德的现状；第三部分介绍我国会计人员职业道德不高的原因分析；第四部分介绍提高我国会计人员职业道德的建议。

关键词：会计人员；职业道德；原因；对策

ABSTRACT

As an effective way of social supervision in the development of market economy, accounting personnel audit has been recognized and paid attention all over the world. At present, China is in the process of economic and social transition, accounting personnel should play an important role in social supervision. However, in recent years the scenic mountains and rivers, green earth, purple Xin Pharmaceutical and a series of fraud cases can be found, accounting for fraud of enterprises not only effectively curb, but to a certain extent played a role as a tiger, gloomily, it also reflects the current accounting personnel in China engaged in the process of occupation morality flaw. This series of false events has made the social credibility of accountants decline sharply, and social reputation suffered a severe blow. The call for professional ethics construction of Accountants has sounded again. The first part introduces the basic requirements of accounting personnel occupation morality; the second part introduces the current situation of occupation moral of Accountants in our country; the third part introduces the analysis of the causes of occupation moral is not high in our country accounting personnel; the fourth part introduces the way to improve our accounting personnel occupation moral advice.

Key words: certified public accountant; Professional ethics; The reason; countermeasures

目录

摘要 I

引言 1

一、会计人员职业道德的基本要求 2

（一）独立性 2

（二）客观性 2

（三）公正性 2

（四）专业性 2

二、我国会计人员职业道德的现状 4

（一）参与审计造假 4

（二）缺乏独立性 4

（三）执业行为不规范 4

（四）竞争手段不合理 4

（五）保密性意识较差 4

三、我国会计人员职业道德不高的原因分析 6

（一）职业道德规范滞后 6

（二）执业环境有待改善 6

1.行业内部环境 6

2.行业外部环境 6

3.道德意识淡薄，职业素质不高 7

四、提高我国会计人员职业道德的建议 8

（一）会计人员职业道德建设的原则 8

1.道德建设要承继传统的道德规范 8

2.职业道德建设要符合社会的道德规范 8

（二）会计人员执业环境的净化 8

1.净化会计人员执业环境的迫切性 8

2.推进公司治理 9

（三）提高会计人员个人职业道德素质 9

1.提高准入门槛 9

2.加强后续教育 10

结语 11

参考文献 12