会计职业道德问题研究

目       录

一、会计职业道德概述·················································2

(一)会计职业道德的含义···············································3

(二)会计职业道德的基本要求···········································4

二、我国会计职业道德建设的现状及问题产生的原因·······················5

(一)我国会计职业道德建设的现状 ······································5

(二)我国会计职业道德建设存在问题的原因分析···························6

1.来自社会的外部原因·················································6

（1）会计法规不健全，制度不完善······································6

（2）各职能部门监督不到位············································6

2.来自企业和会计人员的内部原因·······································7

（1）单位负责人的不良影响············································7

（2）会计人员的道德素质不高··········································7

（3）单位内部监督机制不健全··········································7

三、加强我国会计职业道德建设的对策···································7

(一)加强各种教育·····················································7

1.加强思想品德教育···················································7

2.加强法律知识教育···················································8

3.加强专业素质教育···················································8

(二)完善各种机制·····················································8

1.完善监督机制·······················································8

2.完善法律机制·······················································9

3.完善会计职业道德评价和奖罚机制·····································9

(三)净化社会环境·····················································9参考文献·····························································10致谢·································································10

内 容 摘 要

  现代化管理理论强伦理调道德的重要性，这也体现了人本发展的必然趋势，在大力发展社会主义市场经济的今天，提倡会计诚信和会计职业道德的建设显得尤为重要。要以诚信为最基本的要求，通过不断加强会计职业道德的建设，来构建整个会计领域的职业道德，既是社会发展的需要，又是提高会计管理水平的要求。

在现代会计实务中，各国都在致力于不断规范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。本文以会计职业道德为出发点，从会计职业道德的现状；会计人员出现职业道德缺失的原因等深层次多角度的分析目前会计行业职业道德的必要性。究其根源，剖析会计人员出现职业道德缺失的原因，倡导会计人员在不断提高自我素质修养的基础上，将会计德治和会计法治结合起来，共同提高会计职业道德。

关键词:职业道德   现状   诚信    影响   原因