2012会计毕业论文浅论会计人员的职业道德建设

浅论会计人员的职业道德建设

邓 利 川

重庆三峡学院经济与管理学院会计学专业2008级 重庆万州 404000

[摘要] 会计工作涉及社会经济生活各方面，经济与社会事业越发展，财会工作就越重要。作为反映、监督财务运行的主体—会计人员责任重大，然而会计信息失真等问题却既是老生常谈又是近几年最热门的话题。人们在追究会计信息失真各种原因时，其中有一点基本上达成共识，即会计职业道德滑坡是一个十分重要的因素。本文介绍了会计职业道德的主要内容及其特征，阐述了加强会计职业道德的建设的重要作用和意义，并揭示了我国会计人员职业道德失范的一些现状。而企业内部约束机制不健全、会计人员素质低下等，是导致会计职业道德失范的主要原因。对此，本文提出了通过健全和完善会计监管体制、加强职业道德教育等一系列措施，旨在不断加强和完善我国的会计职业道德建设。希望能为提高我国会计人员职业素养、净化会计行为环境贡献一份力量，以促进维护正常的经济秩序。

[关键词] 会计人员 职业道德 建设

On building of professional ethics of the accounting staff

DENG Li-chuan

Accounting 2008，School of Economics and Management，Chongqing Three Gorges University，Wanzhou，

Chongqing，404000

[Abstract] Accounting work involving all aspects of social and economic life, economic and social undertakings in the more developed, the more important accounting work. As reflected oversee the financial operations of the main - the heavy responsibility of accounting officers and accounting information distortion are both commonplace in recent years, the most popular topic. Investigated the distortion of accounting information for various reasons, which have basically reached a consensus that the moral decline of the accounting profession is a very important factor. This article describes the main contents and characteristics of the accounting professional ethics on the important role and significance of the building to strengthen the accounting professional ethics, and reveals some of the status quo of our accounting staff of professional ethics anomie. Internal constraint mechanism is not perfect, low quality of accounting personnel, leading to the anomie of the main reasons of accounting ethics. This paper presents a series of measures to improve and perfect the accounting regulatory regime, and strengthen ethics education, to continue to strengthen and improve our accounting professional ethics construction. Hope to improve the professionalism of our accounting staff, clean accounting practices environment contribute to a to promote the maintenance of normal economic order.

[Key words] Accounting staff Professional ethics Build

目 录

摘要 .................................................................... I ABSTRACT ............................................................... II

0 前言 .................................................................. 1

1 概述会计职业道德 ...................................................... 1

1.1 会计职业道德的主要内容 ............................................ 1

1.2 会计职业道德的基本特征 ............................................ 1

1.3 会计职业道德的形成与发展 .......................................... 1

2 加强会计人员职业道德建设的重要意义 .................................... 2

2.1 会计职业道德是对会计法律制度的重要补充 ............................ 2

2.2 会计职业道德是规范会计行为的基础 .................................. 2

2.3 会计职业道德是实现会计目标的重要保证 .............................. 2

2.4 会计职业道德是会计人员提高素质的内在要求 .......................... 3

3 我国会计人员职业道德的现状 ............................................ 3

3.1 会计职业道德观念淡薄 .............................................. 3

3.2 会计诚信缺乏 ...................................................... 3

3.3 财会业务水平偏低 .................................................. 4

4 会计人员职业道德失范的原因 ............................................ 4

4.1 会计约束机制不健全，缺乏监督管理 .................................. 4

4.2 会计失信的成本低，处罚力度不够 .................................... 4

4.3 会计从业环境不利于会计人员良好职业道德的形成 ...................... 4

4.4 职业道德教育落后，会计人员业务素质偏低 ............................ 5

5 加强会计职业道德建设的对策措施 ........................................ 5

5.1 健全和完善会计监管机制 ............................................ 5

5.2 完善会计职业道德的评价奖惩机制 .................................... 5

5.3 培育良好的会计诚信环境 ............................................ 6

5.4 加强会计职业道德教育 ....................................................... 6

结论 .................................................................... 7

致谢语 .................................................................. 8

参考文献 ................................................................ 9

0 前言

在众多的经济信息中，会计信息占有举足轻重的地位,虚假的会计信息给社会、企业、个人造成了极大的伤害。会计信息失真与职业道德密切相关。国家加强了有关法制建设，但并没有从根本上 …… 此处隐藏：10027字，全部文档内容请下载后查看。喜欢就下载吧 ……