浅谈会计职业道德

目       录

摘要··················································································3

一、会计职业道德的基本认识·······················································3-5

（一）、会计职业道德的概念·················································3

（二）、会计职业道德规范的主要内容····································3-5

（三）、会计职业道德规范的作用············································5

二、会计职业道德建设现状分析··················································6-8

（一）、会计职业内部环境不容乐观········································6-7

1、单位负责人的不良影响························································6

2、企业内部控制不健全··························································6

3、会计人员自律性不高····················································6

4、会计人员失职···································································6-7

5、会计人员法制观念淡薄························································7

6、会计人员的职业道德意识薄弱···················································7

（二）、会计职业外部环境堪忧··························································7-8

1、职能部门对财会工作监督不力··············································7

2、会计法规不健全，制度不完善····················································7-8

3、道德环境不利···································································8

三、加强会计职业道德建设的几点对策·············································8-9

（一）、加强对单位领导的法律和职业道德教育，净化会计职业环境···········8

（二）、加强单位内部监督控制，促进会计职业道德建设······················8

（三）、加强对会计人员继续教育，提高会计人员整体素质和业务素质······8

（四）、建立完备的道德教育体系，增强会计人员的使命感···················8-9

（五）、加强会计人员的法制观念················································9

（六）、加强管理机构和社会舆论的监督·············································9

（七）、建立健全的法律制度，让法治与德治相结合································9

结语··························································································10

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。而近年来，中国会计面临“诚信危机”。会计信息失真，究其根本原因，是会计人员的职业道德标准下滑。在社会主义市场经济体制逐步完善的今天，强化财会人员的职业道德建设，唤起社会对这一领域的高度关注，是当前整顿市场经济秩序、净化社会风气、遏制腐败滋生的关键之举、治本之策。

关键词：会计   职业道德    现状   原因   对策