我国会计职业道德存在的问题,原因及对策探讨-毕业论文

【摘要】：鉴于会计人员职业道德对于会计工作质量存在重要影响，并且能够对企业、会计信息使用者及政府财税工作等带来一定影响，会计职业道德丧失的社会危害性较大。由此，本文以会计人员职业道德为研究对象，明确会计职业道德的内容及要求，初步分析会计职业道德建设的重要性。结合上市公司会计信息失真的相关案例，佐证分析当前我国会计人员职业道德现状及缺陷。结合会计人员自身因素、会计职业道德教育情况、内外部监管、企业管理及相关法制因素等全面分析导致会计职业道德丧失的主要原因。最终针对不利于会计职业道德建设的各项因素进行治理，强化会计职业道德教育、发挥行业协会作用、提升会计人员自身素质、强化内外部监管、提升会计工作独立性并完善法律法规等，全面推进会计职业道德建设发展。

关键词：会计人员；职业道德；舞弊

Abstract

【abstract 】:in view of the accounting personnel professional ethics have important influence on the accounting work quality, and to the enterprise, the accounting information users and the government's fiscal and taxation work bring certain influence, such as loss of accounting professional ethics of social harmfulness is bigger. Thus, based on the accounting personnel professional ethics as the research object, the specific content and requirements of the accounting professional ethics, a preliminary analysis of the importance of the accounting professional ethics construction. Based on the relevant cases of listed companies accounting information distortion, evidence analysis current our country accounting personnel occupational ethics present situation and defect. Combined with the factors of accounting personnel, accounting professional ethics education situation, the internal and external supervision, management and related legal factor and so on comprehensive analysis of the main cause of the loss of the accounting professional ethics. Eventually to go against the various factors of accounting professional ethics construction of management, strengthen accounting professional ethics education, give play to the role of industry associations, improve accounting personnel own quality, strengthening the internal and external supervision, improve accounting work independence and improve laws and regulations, etc., comprehensively promote the accounting professional ethics construction and development.

【key words 】: accounting personnel; Professional ethics; fraud

目录

引言 4

（一）研究意义 (4)

（二）研究内容 (4)

（三）主要观点 (4)

二、文献综述 (5)

三、会计人员职业道德的内涵与意义 (6)

（一）会计职业道德概念及内容 (6)

（二）会计工作对从业人员的职业道德要求 (7)

（三）会计职业道德的重要性 (7)

四、当前我国会计人员职业道德现状 (8)

（一）取得的成就 (8)

（二）存在的问题 (8)

五、我国会计人员职业道德缺失的要因 (12)

（一）主观因素 (12)

（二）客观因素 (13)

六、提升我国会计人员职业道德的建议 (14)

（一）提升加强会计职业道德建设的主观意识和能力 (15)

（二）优化会计职业道德建设的客观环境 (16)

七、结束语 (18)

参考文献 (19)