浅谈会计人员职业道德的建设

内容摘要·····················································3

一：会计人员职业道德的含义·······································4

爱岗敬业、忠于职守········································4

熟悉法规、依法办事········································4

实事求是、客观公正········································4

廉洁奉公、不谋私利········································4

搞好服务、参与管理········································5

诚实守信、提高技能········································5

二：会计人员职业道德缺失的原因···································5

 主观因素··················································5

客观因素··················································6

三：应对会计职业道德缺失的措施···································8

（一）、提高会计从业人员的素养·································8

（二）、建立和健全会计法规体系·································9

（三）、建立和完善内部审计制度·································10

    参考文献·····················································11

内 容 摘 要

【摘要】随着中国经济的发展，各种经济形式的不断涌现给企业的发展带来了无限的商机和收益；也给企业会计人员的工作带来机遇和挑战，在我国市场经济高度发展的过程中，出现诸多由于会计人员的职业道德标准下滑而引发的违反会计职业道德的问题，造成许多严重的后果。会计行业如今正面临着空前的“诚信危机”，会计从业人员的职业道德问题渐渐成为公众的关注点。会计人员的职业道德水平如何，是关系到国家财经法规制度能否贯彻执行，经济发展能否促进的大问题，是体现每一个企业财务管理水平高低，体现企业内部控制制度建立健全的重要标准之一。加强会计职业道德建设，提高会计人员职业道德素养，是提高企业经营管理水平的重要方面。作为从事会计核算和财务管理的会计人员，企业的发展和会计人员自身息息相关。这就要求会计人员在不断学习新知识、解决新问题的同时还要面对各种各样的腐朽思想的诱惑，因此加强会计人员职业道德的建设和提高会计人员的素质迫在眉睫。

会计职业道德，是会计人员在会计事务中处理人与人之间经济关系的行为规范，即会计人员从事会计工作应遵循的道德标准。它是一般社会公德在会计职业行为活动中的具体体现。会计人员的职业道德水平如何，是关系到国家财经法规、 制度能否贯彻执行，经济秩序能否正常，经济发展能否顺畅的大问题。

关键字：会计职业道德    法律法规   建设