会计职业道德问题研究

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

1 会计职业道德的概述··········································2

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

  1.2  会计职业道德具有相对稳定性·····························2

1.3  会计职业道德具有相对稳定性·····························2

2 影响会计职业道德的因素······································3

  2.1  利益驱动，诚信缺失·····································3

 2.2  会计法制观念淡薄，监督制约机制乏力 ····················3

  2.3  屈从领导的压力，职业道德被迫失范  ·····················3

2.4  财会业务水平偏低，缺乏钻研业务精神·····················3

3  目前我国会计职业道德建设的现状·····························4

3.1   职业道德观念淡薄 ········································4

3.2  追求私利,监守自盗·········································4

3.3  违背准则,弄虚作假·········································4

3.4  缺乏钻研业务，精益求精的精神······························5

3.5  内部执行控制力不足········································5

4. 会计职业道德失范的原因 ····································5

4.1  市场经济对价值观的冲击 ···································5

4.2  会计从业环境不利于会计人员形成良好的职业道德 ·············6

4.3  社会不良风气对会计职业道德的影响 ·························6

4.4  会计职业道德的教育缺少有力手段和措施 ·····················6

5. 加强会计人员职业道德的前提条件······························6

5.1  培育良好的会计诚信环境·····································7

5.2  建立健全有效的内部会计控制·································7

5.3  建立完备的道德教育体系·····································7

5.4  加强行业监督机构对会计人员监管·····························7

6.培育和完善会计人员职业道德的对策······························7

6.1  加强学习，提高职业道德水平··································7

6.2  充分履行职责，发挥会计人员的职能作用························8

6.3  吸收国外先进会计管理经验，制定一套更可操作会计制度··········8

6.4  克服领导短期化行为，完善会计机构的组织形式和内部运行机制 ···8

6.5  加快法制建设步伐，建立健全会计法规体系，加大执法力度········9

7. 加强会计人员职业道德建设的意义································9

8.结论··························································10

9.致谢····························································11

10.参考文献·······················································12

                    内 容 摘 要

　  现如今，经济在发展，会计也在发展，越来越多的公司成立起来，所需的会计人员也愈来愈多，这就要求会计人员在从事会计行业的的同时也注重自身的发展，强化自身的职业道德，建立以诚信为主的职业素养。而近年来在社会经济的发展下，利益的驱动下，也迫使会计人员面临职业道德的严峻考验。许多会计人员的职业道德标准下滑而违反职业道德的问题，也造成许多的后果，这也就说明会计行业面临着空前的“诚信危机”。通过对会计人员职业道德问题现状的剖析，提出加强会计人员职业道德的建设，培育和完善会计人员职业道德的对策。

关键字: 会计  职业道德建设   培育 完善