会计人员职业道德问题研究

目       录

  一、研究的背景与意义···················································2

  二、会计职业道德的含义·················································2

   

  三、加强会计人员职业道德的必要性·······································2

  四、对当前我国会计人员职业道德的现状分析·······························3

     （一）、会计人员职业道德意识淡薄·····································3

     （二）、经济利益的驱使···············································3

     （三）、业务知识老化、缺乏学习的精神·································3

     （四）、迫于领导压力，失去职业道德···································3

  五、会计人员职业道德缺失原因分析·······································4

     （一）、法律制度不够完善·············································4

     （二）、社会大环境对会计职业道德的影响·······························5

     （三）、会计职业道德教育滞后·········································5

  六、提高会计人员职业道德的对策·········································5

   

     （一）、完善法律制度，用法律的手段约束、制约不道德行为···············5

     （二）、加强单位领导和会计人员对职业道德的意识·······················6

     （三）、强化社会监督·················································7

     （四）、加强会计人员继续教育和道德教育·······························7

  七、结束语·····························································8

内 容 摘 要

 本文以会计职业道德为出发点，从加强会计人员职业道德的必要性，会计职业道德的现状，提高会计人员职业道德的对策，这几个方面作为突破口，分析了目前会计职业道德的必要性。究其根源，剖析会计人员出现职业道德缺失的的原因，并立足实际，找到解决该问题的对策。通过完善法律制度，用法律的手段约束、制约不道德行为，加强单位领导和会计人员对职业道德的意识，强化社会监督，加强会计人员继续教育和道德教育等手段，确保会计人员遵守职业道德，从根本上解决会计职业道德缺失的问题。

关键词：会计人员  职业道德