武汉理工大学
毕业设计（论文）
论题 _____会计职业道德建设的现状及存在的问题__
__ 函授站（学习中心）
专业 级（春秋）层次
指导教师
学生姓名
武汉理工大学网络继续教育学院 印 制
年 月 日
摘 要
本文通过论述我国会计职业道德建设的现状及存在的问题，对会计职业道德滑坡的原因进行分析，进而提出一系列的解决措施，希望以此来净化我国会计职业道德上的污染，还社会一个纯净的经济往来空间。最后就当前大学生会计职业道德建设存在的问题进行论述，指出当前高校会计职业道德建设的误区，建议大学创造会计文化氛围，在环境中熏陶和培养在校大学生的会计职业道德。会计行业作为市场经济活动的一个重要领域，其服务质量的好坏直接影响着经营者、投资人和社会公众的利益，进而影响着整个社会的经济秩序。因此，加强会计职业道德建设具有十分重要而现实的意义。
关键词：会计； 业道德； 状分析； 大学生
目 录
1. 职业道德概述·····························1
1.1会计职业道德的基本内容····························1
1.1.1爱岗敬业，忠于职守 ··································1 1.1.2熟悉法规，依法办事···································1 1.1.3实事求是，客观公正···································1 1.1.4廉洁牵公，不谋私利····································2 1.1.5精通业务，自强不息···································2 1.1.6改革创新，搞好服务···································2
1.2会计职业道德的作用································2
1.2.1会计职业道德是对会计法律制度的重要补充···············3 1.2.2会计职业道德是规范会计行为的基础····················3 1.2.3会计职业道德是实现会计目标的重要保证·················3 1.2.4会计职业道德是会计人员提高素质的内在要求·············3
2. 会计职业道德现状分析····················3
2.1会计人员职业道德失范现状··························3 2.2会计职业道德问题的现实危害························4
2.2.1扰乱市场经济秩序····································4 2.2.2影响国家宏观经济决策·································4 2.2.3侵害投资者利益·······································5
2.3会计职业道德建设存在的问题························5
2.3.1会计职业道德观念淡薄·································5
2.3.2追求私利，监守自盗···································5 2.3.3违背准则，弄虚作假···································5
2.4造成会计职业道德失范的原因························5
2.4.1社会环境对会计人员职业道德的影响····················5 2.4.2法规滞后内控制度不健全······························6 2.4.3工作地位“服从命令”作用····························6
3. 加强会计职业道德建设·····················6
3.1加强会计职业道德建设的必要性······················6
3.1.1加强会计职业道德建设是建立社会主义市场经济体制的需要·6 3.1.2加强会计职业道德建设是提高会计工作质量和会计队伍整体素质的需要··················································6
3.2加强会计职业道德建设的建议·······················7
4. 当前大学生会计职业道德建设存在的问题及对策 ·············································7
4.1当前高校会计职业道德建设的误区···················7 4.2创建会计文化氛围，在环境中熏陶和培养在校大学生会计职业道德···············································8
4.2.1用教师的专业人格去感染学生，使学生逐步积淀会计文化底蕴························································8 4.2.2在会计模拟环节中渗入职业道德内容，使学生近距离地感触会计职业道德················································9 4.2.3加强和改进学生管理工作，在学生课外活动中营造会计氛围，
引导学生在各种活动中能以会计人的面貌出现，体现会计人的特色 ·························································9