会计职业道德问题研究

内容摘要···································································2

关键词·····································································2

一·会计职业道德的基本认识·······································3

1·会计职业道德的特征············································3

2·会计职业道德的概念············································3

3·会计职业道德的作用············································4

二·影响会计职业道德的因素·······································5

1·利益驱动，诚信缺失············································5

2·会计法制观念淡薄，监督制约机制乏力····························5

3·屈从领导的压力，职业道德被迫失范······························5

4·财会业务水平偏低，缺乏钻研业务精神····························6

三·目前会计人员职业道德的基本现状·······························6

1·违反实事求是，客观公正的道德规范······························6

2·不熟悉法规，遵纪守法的意识淡薄································6

3·缺乏钻研业务，精益求精的精神··································6

4·执行内控力不足················································6

四·加强会计人员职业道德的条件···································7

1·营造良好的社会环境············································7

2·建立健全有效的内部会计控制····································7

3·建立完备的道德教育体系········································7

4·加强行业监管··················································7

五·加强会计人员职业道德建设的意义·······························7

参考文献··································································9

内 容 摘 要

  本文以职业道德为出发点，对会计职业道德的初步认识：影响会计职业道德的因素：目前会计人员职业道德的基本现状：加强会计人员职业道德的条件：加强会计人员职业道德建设的意义这几个方面作为突破口，深层次多角度的分析目前会计行业职业道德的必要性，剖析会计人员出现职业道德缺失的原因，并找到解决该问题的办法,通过加强会计人员对职业道德的思想认识，加强行业监管。

关键词

  会计职业道德 问题 会计人员