会计职业道德问题研究

内容摘要··············································2

一、会计职业道德概述··································3

1.会计职业道德的含义 ··································3

2.会计职业道德的内容 ··································3 ~ 5

3.会计职业道德的作用···································5

二、影响职业道德的因素·································5

1.利益驱动，诚信缺失····································5 ~ 6

2.屈从领导的压力，职业道德被迫失范 ·····················6

3.会计法制观念淡薄，监督制约机制乏力····················6

三、目前会计人员职业道德的基本现状······················6

1.违反实事求是、客观公正的道德规范·······················6 ~ 7

2.不熟悉法规、遵纪守法的意识淡薄·························7

3.缺乏钻研业务，精益求精的精神···························7

四、加强会计人员职业道德的前提条件·······················7

1.营造良好的社会环境······································7 ~ 8

2.建立健全有效的内部会计控制······························8 

3.建立完备的道德教育体系··································8

4.加强行业监管············································8 ~ 9

五、加强会计职业道德建设的对策···························9

1.加快完善我国会计职业道德规范体系························9 

2.加强会计职业道德诚信教育································9

3.加强会计教育培训········································9 ~ 10

4.改进会计人员的管理体制··································10

5.建立健全会计职业道德评价体系····························10 ~ 11

六、结语··················································11

参考文献··················································12

内 容 摘 要

本文以会计职业道德为出发点，从会计职业道德概述；影响职业道德的因素；目前会计人员职业道德基本现状；加强会计人员职业道德的前提条件；加强会计职业道德建设的对策五个大的方面作为突破口。深层次多角度的分析目前会计行业职业道德的必要性。随着我国经济的快速发展，会计在社会中显现的越来越重要。会计信息质量直接影响着社会经济的发展和社会经济秩序的健康运行，会计人员必须对所有信息使用者及潜在使用者负债。会计职业道德好坏是导致会计信息失真，影响会计工作质量的关键所在，会计人员在工作中应当遵循与其特定职业活动相适应的行为规范。所以说，加快完善我国会计职业道德规范体系、加强会计职业道德诚信教育、改进会计人员的管理体制、建立健全会计职业道德评价体系等一系列相应对策，是希望企业和社会能对会计人员职业道德提高关注度，警惕其引发公共危险造成不必要的损失。