《会计职业道德问题研究》

目       录

一．会计职业道德的概述·················4

1. 会计职业道德的含义·····················4-5

2会计职业道德建设的重要性. ···················5

二．会计职业道德的作用·················6

1.道德································6

2.职业道德·····························6

3. 会计职业道德···························6-7

4. 会计职业道德与会计法律规范····················7-8

三．会计职业道德的重要性与规范的主要内容······9

1.爱岗敬业······························9-

2. 诚实守信······························9-10

3. 客观公正······························10-11

4. 坚持准则 ······························11-12

5. 提高技能·······························12-13

6. 参与管理······························13-14

7. 强化服务·······························14

四．培育和完善会计人员职业道德的对策·········14

1.强化教育培训，提高会计人员的整体素质·················15

2.充分履行职责，发挥会计人员的职能作用·················15

3.吸收国外先进经验，制定一套更可操作会计职能··············15

4.克服领导短期化行为，改善会计管理体制·················15

五．目前我国家会计职业道德的现状与存在的主要问题及分析·······························16

1.目前会计人员职业道德失范现状····················16

2.造成会计人员职业道德失范的原因···················17

3.会计职业道德建设的基本途径和方法··················17

六．提供会计人员职业道德的建议·············

七.总结···························

内 容 摘 要

职业道德是从业人员在职业活动中应该遵循的行为准则，会计职业道德是指会计在工作中应当遵循的道德原则和行为规范，是会计人员在会计职业活动中应当遵循的、体现会计职业特征的、调整会计职业关系的职业行为的准则。本文从会计职业道德的概念、作用、基本特征出发，探讨了会计职业道德建设的途径：加强政治学习，提高对会计职业道德建设重要性的认识；加强职业道德教育，增强财会人员使命感；建立监督机制，以法管财；建立会计岗位轮换制度，保证会计工作质量；建立健全选拔和激励机制，提高财会人员业务素质。