毕业论文会计职业道德

1摘要有关职业道德和商业道德问题，已经引起越来越多的关注。不但在成熟的市场经济国家存在着因职业道德和商业道德引发的诚信危机，在转型经济下的中国，这一问题更加严重。一个健康和谐可持续发展的经济，需要诚信的环境。这是因为，在这样的环境下，不但能够节约交易成本，而且有助于提高整个社会的文明。为此，本文选择了会计职业道德作为研究的主题。本文主要探讨遵循科学发展观下的会计职业道德体系构建与评价等内容。文章的第一部分主要对文章主要观点作了简单的介绍;第二部分是对中国会计职业道德现状的一个初步分析，以作为全文研究的一个基点。第三部分提出了构建会计职业道德体系基本框架，这是全文研究的基础。分别从会计职业道德体系构建的原则、内容、具体要求以及保障体系等方面进行了阐述。第四部分是一个会计职业道德评价机制的研究。包括主体资格、评价方法、制度保障等方面进行了深入的分析。第五部分是对加强会计职业道德的一些对策建议，最后是一个简短的结论和未来研究。关键词:职业道德;评价机制;自律;他律。2AbstractNowadays，moreandmoreattentionhasbeenpaidtotheprofessionalethicsaswellasbusinessethics.Creditcrisis，duetothelackingoftheseethics，maynotonlyaffectmaturemarket-economycountriesbutalsocauseseriousproblemsinChina，whichisundergoneeconomytransform.Acredibleenvironmentisanecessityfortheeconomytodevelophealthily，harmoniouslyandsustainable，becausethiskindofenvironmentwillnotonlybehelpfultoreducetradecostbutalsobenefittheimprovementofthecivilizationofthewholesociety.Therefore，theaccountantProfessionalethicsbecamethesubjectofthisstudy.Thisstudymainlydiscussedtheconstructionandevaluationofaccountantprofessionalethicssystemtothescientificdevelopment.Thefirstchaptergaveabriefintroductionofthemainpoints.Thesecondchapter,asthebackground,madeageneralanalysisofthecurrentsituationofaccountantprofessionalethicsinChina.Thethirdchapter,asthebasisofthewholestudy,putforwardtothebasicstructureforconstructingtheethicssystem，makingclearthepointfromtheprinciple，content,andrequirementsofthesystemconstructionaswellastheguaranteesystem.Thefourthchapterstudiedtheevaluationsystemofaccountantprofessionalethics,includingqualification，evaluationmethod,systemmaintaining,andetc.Thefifthchapterputforwardsomesuggestionsonhowtoimproveaccountingprofessionalethics.Andthelastchaptermadeabriefconclusionandsomeideasforfuturesstudy.Keywords:Professionalethics，evaluationmechanism，self-control，media一control3目录前言...................................................................1第一章会计职业的概述...................................................31.1会计职业的含义......................................................31.2会计职业道德的特点..................................................31.3会计职业道德的作用..................................................41.4我国现有的会计职业道德规范..........................................6第二章中国会计职业道德的现状分析......................................72.1中国会计职业道德的现状..............................................72.1.1会计职业道德规范不够完备.................................................................................................72.1.2会计人员的职业道德意识薄弱............................................................................................72.1.3部分会计人员为求私利，监守自盗，会计职业道德沦丧.......................................82.1.4注册会计师违背职业道德准则，弄虚作假....................................................................82.2会计职业道德缺失的原因分析..........................................82.2.1社会大环境对会计职业道德的影响..................................................................................82.2.2会计从业的需要严重影响了会计职业道德....................................................................92.2.3会计职业道德教育滞后...........................................................................................................92.2.4会计职业道德规范体系建设落后......................................................................................10第三章会计职业道德体系基本框架的构建..................................113.1构建会计职业道德体系原则...........................................113.1.1真实性..........................................................................................................................................113.1.2公正性..........................................................................................................................................113.1.3忠诚性..........................................................................................................................................113.1.4正义感..........................................................................................................................................113.2会计职业道德体系的内容.............................................123.3会计职业道德体系的具体要求.........................................123.4构建会计职业道德的监督体系.........................................133.5建立健全会计职业道德体系的保障制度.................................1343.5.1健全有关法律、法规，将会计职业道德制度化、法律化.....................................133.5.2建立赔偿制度,加大处罚力度,是会计人员养成遵守会计职业道德规范的自觉性...................................................................................................................................................14第四章会计职业道德的评价机制的建立....................................154.1会计职业道德评价主体资格...........................................154.2会计职业道德水平评价方法...........................................154.2.1内部评价法................................................................................................................................164.2.2外部评价法................................................................................................................................174.3会计职业道德评价机制需要制度保障...................................17第五章加强会计职业道德的对策建议......................................195.1将会计职业道德核心内容吸收到会计法律制度中..............