会计职业道德问题研究

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······································4

（一）爱岗敬业···················································4

（二）诚实守信···················································4

（三）廉洁自律···················································5

（四）客观公正···················································5

（五）坚持准则···················································5

（六）提高技能···················································6

（七）参与管理···················································6

（八）强化服务···················································6

三、会计职业道德的作用··············································6

会计职业道德是对会计法律制度的重要补充·····················6

会计职业道德是规范会计行为的基础···························7

（三）职业道德是实现会计目标的重要保证···························7

（四）会计职业道德是会计人员提高素质的内在要求···················7

四、会计职业道德中存在的问题········································7

屈从领导的压力，被动做假···································7

（二）政府管理部门观念和管理上存在错位和缺位·····················8

（三）会计人员缺乏职业道德，法律意识不强·························8

（四）法律监督机制不完备，会计规范体系不完善······················8

五、加强会计职业道德建设的措施······································9

（一）健全相关法律法规，强化法制监管·····························9

（二）建立会计人员诚信档案·······································10

（三）加大对违反会计职业道德行为的打击力度·······················10

（四）深入开展会计职业道德教育··································11

（五）努力增强会计职业修养，树立崇高的会计职业理想·············11

结束语····························································12

答谢词····························································12

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

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,其职业道德水平高低在传播会计信息的过程中起着至关重要的作用,对会计信息的质量负有不可推卸的责任。职业道德是会计生存发展之本，建立以诚信为基础的市场经济是社会公众的共同愿望。市场经济发展的历史证明，“管理，崇尚伦理道德”是一新趋势，会计崇尚伦理道德，这是现代人管理和行为科学的必然发展与要求。本文首先阐述了会计职业道德的概念和内容，然后分析了我国当前会计职业道德的作用﹑存在的问题，最后提出了加强会计职业道德建设的几点有效措施。

关键词：会计  职业道德  研究