会计职业道德问题研究

内容摘要····························································1

一、会计职业道德概述················································2

（一)、概念和内容··················································2

1、会计职业···················································2

2、会计职业道德的特点·········································2

（二）、会计职业道德的作用·········································3

（三）、我国现有的会计职业道德规范·································3

二、我国会计职业道德的意义与现状分析································6

(一)、我国会计职业道德的意义·····································6

(二)、我国会计职业道德失范的原因分析·····························7

1、 外部环境因素·············································7

2、会计人员自身因素·········································8

(1)会计法制观念淡薄·······································8

(2)业务不精，法律意识不强·································8

(3)财会人员职业道德低下···································8

(4)会计信息失真···········································8

(5)财会人员监守自盗·······································9

三、 对我国会计职业道德建设中存在的问题原因分析·····················9  

(一)、企业高层受到利益驱动，会计人员被动做假······················9

(二)、政府管理部门观念和管理上存在错位和缺位······················9

(三)、监督机制不完备，会计规范体系不完善·························9

(四)、会计制度的执行机制不够健全 ·······························10

(五)、会计行为执行者对会计制度理解的不够透彻，导致其对会计实践的把握程度低  ···························································10

(六)、缺少有效的内部控制和外部监督机制 ··························10

四、案例分析·······················································11

（一）、案情简介 ·················································11

（二）、案件主要原因分析 ·········································11

（三）、经验教训 ·················································11

1、加强宣传教育，提高会计从业者的自觉意识 ···················11

2、定期轮换会计岗位,保证会计工作质量 ························11

3、完善会计职业道德的评价和奖惩机制，改变监督机制加大国家监管力度·······················································11 

4、建立会计职业道德评价体系·································11 

5、完善我国会计职业道德的构想·······························12

(1)、加强会计职业道德的理论研究····························12

(2)、加强会计人员职业道德教育······························12

(3)、以法治假，规范性防范·································12

(4)、抓原始凭证，从源头上防止造假··························12

(5)、建立和完善内部控制体系·······························12

(6)、健全和完善会计管理制度································12

(7)、强化会计监督·········································12

(8)、会计从业人员加强自身修养，提高自律能力·················12

参考文献···························································13

内 容 摘 要

职业道德是会计的灵魂，是会计的精髓所在，是会计发展的基础。谁都不能否认，经济与会计的关系越来越密切，尤其是世界经济一体化的趋势让全世界的会计准则制定机构都走上了会计准则的国际趋同和等效之路；谁也无法否认，我国的会计改革紧跟了我国和世界经济发展的步伐，尤其是20世纪90年代初至今，会计改革经历了与国际接轨、趋同和等效的阶段。本文以会计职业道德的概念和内容做向导，说明会计信息的质量和会计人员的职业素养对当今经济快速发展的社会起着至关重要的作用；以及对会计职业道德的现状进行阐述并做出分析，强调失去会计职业道德的现实危害。因此，我们应该全力加强对会计职业道德的建设及对会计职业道德建设的意义。

关键词：会计职业道德   会计人员     职业道德  道德建设