浅析会计职业道德建设

浅析会计职业道德建设

摘要

本文以会计职业道德为基础，从会计职业道德的角度对会计行为进行了分析，探讨在会计行为过程中存在的职业道德因素。讨论了我国会计道德缺失造成的现状及其危害，并分析了造成这种现状的原因。针对这些原因，文章认为应通过加强会计道德建设以便为会计行为实践提供指导、加强会计职业道德教育以便提高会计行为人的道德素质、优化会计环境以便于会计职业道德建设等措施来完善我国的会计职业道德建设。目的是从会计职业道德角度为会计行为人的行为规范提供一定的伦理依据和标准，以防止会计行为人不道德会计行为的发生。

关键词：职业道德，会计，现状，措施

Analysis on Accounting Occupation Morals

Construction

ABSTRACT

Based on the accounting occupation moral basis, From the accounting occupation morals of accounting behavior is analyzed. Discussion on accounting behavior exists in the process of occupation moral factors. Discussed our country accounting ethics present situation and its the harm caused by, And the analysis of the reasons for this situation. For these reasons. The article thinks should be through the strengthening of accounting ethics construction so as to provide a guidance for the practice of accounting behavior strengthening occupation moral education of accounting in order to improve the accounting behavior of people's moral quality, optimizing the environmental accounting to accounting occupation morality construction measures to perfect China's accounting occupation morals construction. The purpose is form the accounting occupation morals angle for accounting behavior rule of human behavior to provide certain ethical basis and standards, in order to prevent accounting behavior person immoral accounting behaviors.

KEYWORDS：“Occupation moral”，“Accounting”，“Present situation”，“Measures”

目录

引言........................................................................................................................................ - 1 - 1会计职业道德概述................................................................................................................... - 1 -

1.1会计职业道德是调整会计职业活动利益关系的手段................................................ - 2 -

1.2会计职业道德具有相对稳定性.................................................................................... - 2 -

1.3会计的职业道德具有广泛的社会性............................................................................ - 2 - 2会计职业道德的作用............................................................................................................... - 3 -

2.1会计职业道德是对会计法律制度的重要补充............................................................ - 3 -

2.2会计职业道德是规范会计行为的基础........................................................................ - 3 -

2.3会计职业道德是实现会计目标的重要保证................................................................ - 4 -

2.4会计职业道德是会计人员提高素质的内在要求........................................................ - 4 - 3会计职业道德的现状以及存在的问题................................................................................... - 4 -

3.1会计信息失真问题严重................................................................................................ - 5 -

3.2会计职业道德观念淡薄................................................................................................ - 5 -

3.3财会业务水平偏低，缺乏钻研业务精神.................................................................... - 6 -

3.4追求私利，监守自盗.................................................................................................... - 6 -

3.5.违背准则，弄虚作假.................................................................................................... - 6 -

3.6会计职业道德教育问题................................................................................................ - 6 - 4我国会计职业道德缺失的原因............................................................................................... - 7 -

4.1社会不良风气的影响.................................................................................................... - 7 -

4.2我国缺乏健全的法制环境影响.................................................................................... - 7 -

4.3会计人员自身素质不高................................................................................................ - 8 -

4.4屈服领导的压力被动造假。........................................................................................ - 8 - 5加强会计职业道德建设的措施............................................................................................... - 8 -

5.1健全和完善会计监管机制............................................................................................ - 9 -

5.2完善会计职业道德的评价和奖惩机制，改变监督机制加大国家监管力度 ............ - 9 -

5.3培育良好的会计诚信环境.......................................................................................... - 10 -

5.4加强会计学历教育，继续教育中的职业道德教育.................................................. - 10 -

5.1.1加强高层次学历教育....................................................................................... - 10 -

5.1.2加强后续教育，不断增加新知识................................................................... - 11 - 结束语 ....................................................................................................................................... - 11 - 参考文献.................................................................................................................................... - 12 - 后记...................................................................................................................................... - 12 -