论会计职业道德 (字数：13612)

XCLW144703 论会计职业道德目录一、绪论············································································1（一）课题背景及目的···········································..

XCLW144703 论会计职业道德

一、绪论············································································1

（一）课题背景及目的······················································1

（二）国内外研究状况·······················································1

（三）课题研究方法·························································1

（四）范文构成及研究内容···················································1

二、会计职业道德含义························································2

（一）会计职业道德是规范会计行为的基础········································2

（二）会计职业道德是调整会计职业活动利益关系的手段································2

（三）会计职业道德具有相对稳定性···············································2

（四）会计职业道德具有广泛的社会性···········································3

三、会计人员应当具备的职业道德·················································3

（一）敬业爱岗·································································3

（二）熟悉法规··································································3

（三）依法办事···································································3

（四）客观公正·······························································4

（五）搞好服务····························································4

（六）保守秘密····························································4

四、会计人员职业道德的现实情况·····················································4

（一）会计职业道德观念淡薄·····················································5

（二）追求私利，监守自盗·······················································5

（三）违背准则，弄虚作假·······················································6

五、应对会计职业道失范现象的对策·················································6

（一）完善制度与监督机制··························································6

（二）倡导理论教育与现实教育相结合··············································7

（三）采取典型示范与正面组织相结合··············································7

（四）采取自律和舆论监督相结合····················································7

六、结论···········································································8

参考文献···········································································8

论会计职业道德

【摘要】

会计行业作为市场经济活动的一个重要领域，主要提供会计信息或鉴证服务，其服务质量的好坏直接影响着经营者、投资者、和社会公众的利益，进而影响着整个社会的经济秩序。市场经济越发展，对会计行业的诚信道德要求就越高。

随着我国经济改革的不断深入和市场经济的不断发展，会计工作的重要性在社会生活中日益彰显，由此就要求会计人员具备良好的职业素养。

本文介绍了会计职业道德的主要内容及特征，阐述了加强会计人员职业道德素质的重要性，并揭示了会计人员职业道德失范的现状，以及怎样加强会计人员职业道德建设的对策。

在市场经济条件下，会计人员是多元利益的中心，更应该坚守自己的职业道德，但是现今会计人员职业素质低下，责任心差，意念不坚定，造成会计信息大量失真，以致于走上腐败犯罪的道路。因此，培养会计人员的职业道德意识，加强会计人员职业道德建设，是一个非常重要且具有实际意义的行动。

【关键词】：会计人员，会计职业道德，建设

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