会计职业道德问题研究

目    录

一、前言···································································································1

二、会计职业道德的研究背景和研究意义·························································1

 (一) 、会计职业道德的研究背景······························································1

（二）、会计职业道德的研究意义·····························································1

三、会计职业道德体系基本框架的构建···························································1

   （一）、会计职业道德的特征···································································2

          1、原则性··················································································2

          2、无私性··················································································2

          3、服务性··················································································2

          4、时代性··················································································2

          5、遵循客观经济规律···································································2

 (二)、会计职业道德的要求··········································································3

      1、爱岗敬业················································································3

      2、熟悉法规················································································3

      3、依法办事················································································3

      4、客观公正················································································3

      5、搞好服务················································································3

      6、保守秘密················································································3

  （三）、会计职业道德的原则····································································4

       1、真实性·················································································4

       2、公正性·················································································4

       3、忠诚性·················································································4

       4、正义性·················································································4

  （四）、会计职业道德的监督体系······························································4

  （五）、建立健全会计职业道德体系的保障制度············································5

  （六）、健全有关法律、法规，将会计职业道德制度化、法律化·······················5

  （七）、建立赔偿制度，加大处罚力度，是会计人员养成遵守会计职业道德规范的自觉

          ·······························································································5

四、我国当前会计职业道德的现状分析···························································5

（一）、当前会计职业道德的现状····························································5

       1、违反实事求是、客观公正的道德规范··········································6

       2、不熟悉法规，遵纪守法的意识淡薄·············································6

       3、缺乏钻研业务，精益求精的精神················································6

       4、会计人员业务能力差，内部管理乱·············································6

       5、授意、指使、强令篡改会计数据，假造凭证·································7

   （二）、会计职业道德缺失的原因分析······················································7

       1、受社会不良风气的影响····························································7

       2、会计职业道德规范体系建设落后················································7

       3、利益驱动··············································································7

       4、会计从业的需求严重影响了会计职业道德····································8

       5、会计职业道德教育滞后····························································8

五、加强会计职业道德建设的有效措施···························································8

   （一）、健全相关的法律法规，强化法规监管·············································8

（二）、培育良好的会计诚信环境····························································9

（三）、建立会计人员诚信档案·······························································9

（四）、深入开展会计职业道德教育·························································9

（五）、加大对违反会计职业道德行为的打击力度·······································10

   （六）、建立会计岗位轮换制度，推行会计委派制·······································10

内 容 摘 要

  随着经济国际化的日益形成,各种经济形式的不断涌现,给企业的发展带来了无限的商机和收益,也给企业会计人员的工作带来机遇和挑战。在我国市场经济高度发展的过程中，出现诸多由于会计人员的职业道德标准下滑而引发的违反会计职业道德的问题，造成许多严重的后果。会计行业如今正面临着空前的“诚信危机”。作为从事会计核算和财务管理的会计人员,企业的发展和会计人员自身息息相关,这就要求会计人员在不断学习新知识、解决新问题的同时,还要面对各种各样的腐朽思想的诱惑,因此加强会计职业道德建设,提高会计人员素养,就显得尤为重要。

关键词： 会计职业道德  现状  评价机制