会计职业道德建设问题探析

XCLW54787  会计职业道德建设问题探析  (字数：10360)

摘要

会计准则是市场经济的基本准则之一。随着经济全球化的发展，会计信息已成为国际通用的商务语言，在国际经济发展中发挥着越来越重要的作用。会计信息是实现资源合理配置的重要基础。完善管理，评估财务状况，作出投资决策，实行宏观管理，是管理者、投资者、债权人和政府部门的重要依据。没有真实可靠的会计信息，企业无法做出正确的经营决策，投资者和债权人的利益无法得到合理的保护，金融证券市场缺乏透明度，没有会计行业的规范发展，市场风险无法得到有效的防范和化解。没有完善的市场经济，动摇了市场经济的基础，动摇了市场经济的建设。会计伦理的崩溃是建立在特定经济基础上的上层建筑。它反映了经济基础的性质和经济基础的要求。它必须反映现实，高于现实，引导现实。诚信原则不仅是会计工作的基本原则，也是新时期构建和谐社会的基本要求。

关键词：会计人员 职业道德 诚信

ABSTRACT

Accounting rules are one of the basic rules of market economy. With the development of economic globalization, accounting information has become a common international business language and plays an increasingly important role in international economic development. Accounting information is an important basis for realizing rational allocation of resources. It is also an important basis for managers, investors, creditors and government departments to improve management, evaluate financial situation, make investment decisions and carry out macro-management. Without true and reliable accounting information, enterprises can not make correct management decisions, the interests of investors and creditors can not be reasonably protected, financial securities market will lack transparency, market risk will not be effectively prevented and resolved without the standardized development of accounting industry, there will be no perfect market economy, the foundation of market economy will be shaken, and the building of market economy will be shaken. The collapse of accounting ethics is a superstructure built on a specific economic basis. It reflects the nature of the economic base and the requirements of the economic base. It must reflect reality, be higher than reality and guide reality. The principle of good faith is not only the basic principle of accounting work, but also a fundamental requirement for building a harmonious society in the new era.

Key words: accountants professional ethics integrity

目录

绪论4

一、 会计职业道德概述 5

（一） 会计职业道德的含义  6

（二）会计职业道德内容  6

二、会计职业道德现状分析 6

（一）会计信息的失真 7

（二）会计人员职务犯罪时有发生7

（三）会计人员知识结构老化, 业务素质有待进一步提高 7

（四）部分会计人员工作责任心不强, 缺乏应有的职业谨慎7

（五）监督体系不健全、 监督机制不完善7

三、加强会计职业道德建设的对策与措施  8

（一）建立和健全会计法规体系，加大执法力度，法治与德治相结合  9

（二）健全监督机制，建立职业道德评价体系9

（三）净化会计职业环境，切实解决会计人员后顾之忧  9

（四）加强对会计人员的继续教育，提高会计人员的整体素质和业务素质 9

四、 建立会计人员诚信档案 10

（一）征求意见箱11

五、加强我国会计职业道德的对策 12

（一）深入开展会计职业道德教育 13

（二）完善法律制度，加大执法力度 13

（三）建立和完善自律机制，全面提高会计人员素质 15

（四）强化社会监督 15

结语 15

参考文献 16