会计职业道德问题研究

一、会计职业道德概述   ···················································· 4

1.会计职业道德的含义   ·················································· 4

2.会计职业道德主要内容  ················································· 5

3.会计职业道德的特征   ·················································· 5

二、会计职业道德的现状   ·················································· 6

1.会计职业道德观念淡薄   ···············································  6

2.利用职权、谋取私利   ·················································  6

3.违背准则、弄虚作假   ·················································  7

4.缺乏爱岗敬业精神    ··················································· 7

三、职业道德缺失的原因  ··················································· 7

1.会计职业道德的规范体系及实施机制的不完善  ····························  7

2.会计人员道德素质低、法律意识淡薄   ···································· 8

3.现有会计人才的培养和缺失职业道德教育  ································  8

4.对会计人员管理不到位、监督检查缺乏有力手段和措施   ···················· 8

四、提升会计人员职业道德的对策  ··········································  8

1.完善会计职业道德的奖惩制度  ··········································· 8

2.加强会计人员职业道德的规范建设、强化行业管理  ························  9

3.重视会计职业道德教育  ················································  9

4. 加大监督力度、提高监管效力  ·········································· 9

五、结论  ································································· 10

六、参考文献  ·····························································  10

内容摘要

  在现代会计实务中，各国都在致力于不断规范各会计主体地的会计行为，使其提供符合质量要求且有助于会计信息使用者做出正确决策的会计信息。会计信息失真固然有社会环境和会计系统本身的诸多原因，但最根本的原因还是在会计人员本身，本文以会计职业道德为出发点，从会计职业道德的现状、会计人员的职业道德缺失的原因等深层次多角度的分析目前会计职业道德的必要性。会计从业人员的职业道德水平，直接关系着社会主义物质物质文明和精神文明建设的成果。所以加强会计职业道德建设，提高会计诚信，已成为发展社会主义市场经济的当务之急。

关键词     会计职业道德概述   现状  原因   对策