本科生毕业论文
题目：
会计人员的职业道德建设研究 系 别 经济管理系 学科门类 经济学 专 业 会计学 学 号 姓 名 指导教师 完成时间 2015年4月14日
目 录
摘 要······································································错误！未定义书签。
Abstract····································································错误！未定义书签。
1.序言·······································································1 2.会计职业道德概述···························································1 2.1会计职业道德的含义·······················································1 2.2会计职业道德的基本特征···················································1 2.3会计职业道德的作用·······················································2 3.会计职业道德的现状分析·····················································3 3.1会计人员道德观念意识浅薄·················································3 3.2.追求私利，监守自盗，违背准则，弄虚作假···································4 3.3会计人员不熟悉相关法律法规················································4 4.会计职业道德缺失的原因分析·················································4 4.1社会不良风气的影响························································5 4.2会计职业道德建设教育滞后··················································5 4.3政府监督体制不健全························································5 5.加强会计职业道德的对策······················································5 5.1完善制度，建立健全会计法律法规体系········································5 5.1.1不断完善单位内部控制体系················································6 5.1.2健全和完善会计管理制度··················································6 5.2加强会计道德诚信教育······················································7 5.3健全监管机制，完善奖惩制度················································8 结束语········································································9 参考文献······································································
摘 要
会计职业道德是指在会计职业活动中应当遵循的、体现会计职业特征的、调整会计职业关系的职业行为准则和规范，这些行为准则规范是会计人员诚信的表现。随着经济国际化的日益形成,各种经济形式的不断涌现,给企业的发展带来了无限的商机和收益,也给企业会计人员的工作带来机遇和挑战。在我国市场经济高度发展的过程中，出现诸多由于会计人员的职业道德标准下滑而引发的违反会计职业道德的问题，造成许多严重的后果。会计行业如今正面临着空前的“诚信危机”。作为从事会计核算和财务管理的会计人员,企业的发展和会计人员自身息息相关,这就要求会计人员在不断学习新知识、解决新问题的同时,还要面对各种各样的腐朽思想的诱惑,因此加强会计职业道德建设,提高会计人员素养,就显得尤为重要。
关键词：会计职业道德；现状分析；原因分析；对策
ABSTRACT
Accounting occupation moral refers to reflect the accounting occupation characteristics should follow in the accounting occupation activities, adjust accountant the occupation relations the professional code of conduct and norms, the norms regulating is the integrity of accounting personnel performance. With a growing economy internationalization, various kinds of economy continue to emerge, has brought opportunities and unlimited income to enterprise development, but also brings opportunities and challenges to the enterprise accounting personnel. During the height of the development of market economy in China, the emergence of many due to the decline in moral standards of accounting personnel occupation caused by violating the accounting occupation moral problems, caused many serious consequences. The accounting industry is now facing unprecedented credit crisis \As engaged in accounting and financial management and accounting personnel, the development of enterprises and accounting personnel own closely, which requires the accounting personnel in learning new knowledge, solve new problems at the same time, but also face a variety of decadent ideas of the temptation, so to strengthen the accounting occupation moral construction, improve accounting personnel quality, it is particularly important.
Key words: Accounting occupation moral; Situation analysis; analysis of causes; Countermeasure
论会计人员的职业道德建设研究
1序 言
在众多经济信息中,会计信息是社会公共类产品,占整个经济信息中的主导地位。虚假的会计信息对社会、企业和从事会计工作的个人造成极大的损害。众所周知，会计信息失真的问题与职业道德建设是密切相关的。国家从各方面加强相关法制建设,却不能从根本上阻止会计信息失真现象的发生。加强会计职业道德建设是从根本上解决会计信息失真的问题的重要方式。会计职业道德问题的理论建设的初衷是想改善在会计领域的不道德的行为,从道德法律的角度看,是希望有一套适用于规范会计行为人会计行为的道德标准,可以指导会计人员在实际工作的具体行为选择。并希望会计人员在会计行为中可以秉着自身信念约束自己，以便确保会计信息质量的真实性。
2.会计职业道德概述
所有行业在社会中都有自己的职业道德,遵守职业道德,社会各行各业才能有条不紊的工作。在《财经法规和会计职业道德》这本书中有介绍,职业道德有广义和狭义的概念。广义上讲，职业道德指的是员工在相应活动中应该遵循的行为准则,包括了从业人员和服务对象,专业和职工,专业和职业之间的关系。狭义的职业道德是指在相应活动应遵循的、体现一定职业特征的、调整一定职业关系的职业行为准则和规范。作为一名未来的会计工作人员,我们将不得不考虑的就是牵扯会计人员职业道德的问题。
2.1会计职业道德的含义
会计职业道德是指会计职业活动中应当遵循的、调整会计职业关系的、反映会计行业特点的职业行为准则和规范。会计职业道德是一般会计相关工作关系人在会计工作的具体体现,它可以在一定程度上制约、引导会计工作中的不道德行为,调整会计人员与不同利益集团、会计人员之间关系以及会计人员与社会的社会规范。它在会计工作的所有领域和整个过程中,体现了个性发展和社会需求的