会计职业道德问题研究

目       录

摘要···························································3

一、 会计职业道德概述··········································4

1、会计职业道德的基本内容·································4

2、会计职业道德的作用·····································7

二、 会计人员职业道德分析······································8

1、会计人员职业道德失范现状·······························8

2、会计职业道德问题的现实危害·····························9

3、会计职业道德建设存在的问题·····························9

4、造成会计职业道德失范的原因····························10

三、加强职会计业道德建设······································11

     1、加强会计职业道德建设的必要性··························11

2、加强会计职业道德建设的途径····························12

当前会计职业道德建设存在的问题及对策······················14

1、我国会计职业道德存在的突出问题·························14

2、创建会计文化氛围，在环境中熏陶和培养会计职业道·········14摘    要

    诚信道德是中华民族的优良传统和美德，也是会计职业道德的重要内容，但是目前我国会计人员职业道德现状不容乐观。本文从会计职业道德概念出发以及我国会计职业道德建设的现状及存在的问题, 剖析了我国会计行业职业道德失范现状,对会计职业道德滑坡的原因进行分析,进而提出了一系列的措施,希望以此来净化会计职业道德上的污染,还社会一个纯净的经济往来空间。

关键词：诚信道德、会计、我国会计道德建设、会计现状、解决方案、问题、对策