以提高职业道德水平改善会计信息质量

范文编号:KJ244  范文字数:13099,页数:21

摘    要
 任何事物都是在一定的环境条件下存在和发展的，作为人类重要实践活动之一的会计活动也不例外。失真的会计信息不仅会误导投资者与债权人，使其决策失误，而且会导致国有资产和财政收入的大量流失，扰乱国民经济宏观调控和市场经济秩序。高质量的会计信息是企业经营管理和科学决策的重要依据,是政府对国民经济进行宏观和微观管理的重要信息来源,也是投资者和证券市场不可缺少的信息资料。
 会计职业道德是会计人员从业最起码的行为准则和规范,职业道德一旦丧失,势必会造成会计信息严重失真,也必然将失去社会对会计的信任。会计人员违背职业道德的原因，既有会计人员本身的原因又有外部因素的影响，本文着重探讨会计环境对于会计人员职业道德的影响，从而提出加强会计人员职业道德建设的措施，如：加强教育，完善管理，提高技能等等，希望以此可以改善会计信息失真造成的质量不高的现状。
 
关键词：会计信息失真；会计职业道德；会计内部环境；会计外部环境

Improve the quality of accounting information by raising the occupational ethics level

Abstract
 Any thing exists and develops in the certain environmental condition, as one of most important practices, accounting is not exceptional. Not only the distorted accounting information can mislead the investor and the creditor, causes its decision error, but also can cause the state asset and the financial revenue outflow, harass the regulation of national economy macroeconomic and the order of market economy. The high quality of accounting information is an important basis for business management and scientific decision-making is an important source of information in the Government's macro-economic and micro-management. Investors and the securities market are also indispensable for information.
 The occupational moral of the accountant is public commitment that the accountant faces to the society. Once the occupational moral is lost, it will result in losing the information of the accountancy seriously, and losing the trust of the society to the accountants. Accounting environment can be divided into the external environment and internal environment. Through the analysis of some real cases against accounting officers ethical reasons, there are both the accounting staff and external factors.  Thereby strengthening the accounting professional ethics-building measures, such as: strengthening education, improve management, enhance skills, etc. And I hope to improve the quality of the accounting information.

Key words: Distorted accounting information；the occupational moral of the accountant; Internal accounting environment; External accounting environment

目    录
摘    要 I
Abstract II
1我国的会计信息质量要求 1
2会计职业道德的重要性及其影响因素 3
2.1重要性 3
2.2影响因素 3
2.2.1外部会计环境的影响 3
2.2.2内部会计环境的影响 4
3我国的会计信息失真的表现及原因 5
3.1会计信息失真的表现及手段 5
3.1.1随意调节收入成本 5
3.1.2制造虚假凭证或财务收支手续不全 6
3.1.3制造虚假的会计报表 6
3.1.4 利用电算化掩盖真实财务信息 6
3.2会计信息失真的原因分析 7
3.2.1单位负责人有举足轻重的影响 7
3.2.2会计人员素质的高低是最终影响因素 8
3.2.3过分强调会计信息的相关性 8
4建设职业道德，提高会计信息质量 9
4.1建立合理的选拔机制 9
4.2建立合理的企业内部控制 10
4.2.1职务分离（手工账） 10
4.2.2分清岗位职责（电算化） 10
4.2.3授权批准 11
4.2.4加强内部监督 11
4.2.5对职工实行休假和轮岗制度 11
4.3实行会计人员委派制 11
4.4完善提高个人素质 11
4.5 外部环境的改善不容忽视 12
结    论 14
参考文献 15
致谢 16

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