会计职业道德问题研究及对应措施

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

引言·······························································3

一、会计职业道德的概念及内容······································3

1.会计职业道德的概念·············································3

2.会计职业道德的内容·············································3

3.会计职业道德所具有的功能·······································3

二、国内会计职业道德问题的现状····································4

1.个人意识························································4

2.组织管理························································4

3.监督机制························································4

三、从经济学看会计职业道德········································5

四、会计职业道德缺失的原因及危害·································6

1.原因·····························································6

2.危害·····························································6

五、会计职业道德问题的对应措施····································7

1.意识和机制······················································7

2.培训和制度······················································7

结束语·····························································7

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

内 容 摘 要

职业道德是从事本职工作的过程中，在面对人性阴暗面所带来的恐惧、无奈、诱惑时能够坚守本职业所要求的准则、情操与品质，履行自身责任与义务的思想；是一般社会道德在职责履行中的实际体现；是自身品德、纪律、责任等的综合，它通过公约、守则等对业务活动中的某些方面加以规范。职业道德问题在宏观层面上破坏了市场经济的良好秩序，在微观上损害了投资者的根本利益。会计人员不遵守职业道德，不讲信用，随意编造和篡改会计信息，其所提供的信息就不能够真实反映企业实际的经济业务，就会给市场经济秩序带来负面影响，也会给市场经济的投资者带来损失。为此，必须始终坚持和加强会计职业道德的建设。