对提升会计职业道德水平的探讨

摘要

会计职业道德是调整会计职业活动利益关系的手段。在市场经济条件下，会计职业活动中的各种经济关系日趋复杂，这些经济关系的实质是经济利益关系。在我国社会主义市场经济建设中，各经济主体的利益与国家利益、社会公众利益时常发生冲突。会计职业道德可以配合国家法律制度，调整职业关系中的经济利益关系，维护正常的经济秩序。改革开放以来,我国经济迅速发展,使会计信息受到社会的广泛关注。近年来,暴露的一系列会计造假、会计信息失真、会计营私舞弊欺诈案件以及与之相关联的审计失败的案例,使会计行业的公信力受到了严峻的挑战，给会计行业的发展带来了严重的不利影响，也严重干扰了正常的经济秩序，损害了国家以及社会公众的利益。 

本文正是基于这一背景而展开的深入研究，会计从业人员身处财经大权的关键地位，加强会计从业人员的职业道德教育，并有针对性地加强对会计从业人员的思想政治教育，提高会计从业人员的整体素质,使得适应我国现代化建设的需求,已然成为当务之急。 

关键词　会计；职业道德；水平；思想政治教育

目录

一、绪论·······················1

   

（一）选题背景 ··············································1

  

（二）研究的目的及意义 ······································1

  

（三）文献综述 ··············································1

       

 1. 国内研究现状 ··················································1

        

 2. 国外研究现状 ··················································2

二、我国会计从业人员职业道德概述 ·····················5

    

（一） 会计职业道德的含义 ···································5

        

（二） 会计职业道德的内容 ···································5

     

      1. 诚实守信与客观公正 ············································5

       

 2. 廉洁自律与坚持准则 ············································5

      

3. 爱岗敬业与提高技能 ···········································5

      

   4. 强化服务与不断创新·············································6

  （三） 中国会计职业道德现状··································6

      1．职业道德的缺失········································6

      2.会计人员素质低、水平差、缺乏上进························7

      3．会计人员的价值取向不科学······························7

      4．法律建设不够完善······································7

      5.缺乏有效的监督管理机制·································8

6.缺乏有效的评价机制·····································8

      7.企业内部控制制度不够健全·······························8

     

三、思想政治教育对会计职业道德教育的重要性···········9

    

（一） 思想政治教育在会计职业道德教育中的地位 ··············9

      

1.会计人员职业道德教育的意义····································9

 2. 加强会计人员职业道德教育的必要性·······························9

      

（二）思想政治教育在会计职业道德教育中的作用·················10

      

 1. 加强会计职业道德建设是提高会计人员职业道德水平的有效途径·······10

      

       2.加强会计职业道德建设是培养高素质人才的重要措施·················11

    

       3.加强会计职业道德建设是建立和完善社会主义市场经济体制的需要····11

       4.加强会计职业道德建设有利于反腐倡廉进而有助于形成全社会廉政之风·12

四、我国会计职业道德缺失的原因·······················13

    

（一）高校会计思想政治教育的影响 ···························13

       

 1. 当前高校会计思想政治教育课程的现状····························13

      

  2. 当前高校会计思想政治教育的主要缺陷·····························13

    

（二）企事业单位内部的影响··································13

  

1.从业环境对会计职业道德的影响·································13

2.会计人员的总体道德素质偏低的影响·····························14

（三）市场经济的影响·······································14

1.市场经济的负面影响造成人们价值取向的偏差·····················14

2.会计规范体系不完善，造成会计职业道德的恶性循环···············15

3.政府监督不力，法律监督机制和管理体系的不完善·········15

五、提升会计人员职业道德的措施··················17

（一）高校加强思想政治教育，增加社会实践····················17

（二）建立经常性的思想道德教育及法律学习制度················17

（三）建立科学合理的责任机制和考评机制······················17

1.完善内部监督系统，建立有效并且切实执行的监管机制··········17

2.严格考核评价制度，完善审核手续，加强关键环节监管力度······18

（四）完善相关法律法规，强化监管机制························18

六、结论···········································19

七、参考文献·······································20

致谢········20