会计职业道德问题研究

会计职业道德与会计诚信·········································4

会计职业道德的概念···········································4

会计职业道德基本内容·········································4

（三）会计职业道德的作用···········································5

（四)会计职业道德的特征············································5

（五）会计诚信与会计职业道德的关系·································6

二、我国会计职业道德建设存在的问题·································7

（一）职业道德观念淡薄·············································7

（二）追求私利，监守自盗···········································7

（三）违背准则，弄虚作假···········································7

三、会计职业道德现状分析···········································7

（一）不良的外部环境是影响会计师公正执业的重要因素之一·············7

（二）社会变革及市场经济价值观念的冲击·····························8

（三）违法乱纪，谋取私利···········································8

（四）不熟悉法规，法制观念淡薄·····································8

四、加强会计职业道德和增强会计诚信的措施 ··························8

（一）加强思想教育工作·············································8

（二）强化会计法制建设·············································9

（三）构建和完善会计职业道德自律机制·······························9

（四）健全监督机制·················································9

五、总结···························································9

六、参考文献·······················································11

内 容 摘 要   

摘要:由于计划经济体制向市场经济体制的转变带来整个社会的变革，以及市场经济对价值观念的冲击，导致了会计人员遵守职业道德的意识日益淡薄、追求私利、违背准则、弄虚作假等问题的产生。会计师的职业特性决定了会计师职业道德在独立审计理论与实践中的重要地位。近年来我国会计师的职业道德建设取得了一定的成效，行业道德水平有所提升，但还与社会公众对其的期待有相当距离。文章通过对我国会计师职业道德现状及其原因的分析，提出加强会计师职业道德建设的有关建议。

关键词：会计；职业道德；建设