关于会计职业道德的论文

学士学位毕业论文提高会计职业道德途径学号:20104041120学生姓名：付佳跃指导教师：王永珍所在学院：会计学院专业：会计学中国·大庆2014年5月黑龙江八一农垦大学毕业论文I摘要：本文从四部分来论证主题，首先，从概念、特征和要求几个方面，对会计职业道德的有关内容进行了论述，然后分析当前会计职业道德建设中存在的问题，如：会计职业道德失范、利益驱动而违规、会计人员缺乏敬业精神和业务素质不高等原因，最后，着重从以下几个方面提出加强会计职业道德建设的建议：即制定一套可操作的会计职业道德规范体系；狠抓会计人员“自律”建设并实行会计职业自律机制为主、行政管理为辅的模式；培育良好的会计诚信环境；深入开展会计职业道德教育，实行会计委派制等。关键词：会计职业道德现状必要性途径Abstract:thepaperfromthefourparttodemonstratethetheme,firstofall,fromtheconcept,characteristicsandrequirementsofseveralaspects,relevantofaccountingoccupationmoralsarediscussed,andthenanalyzestheexistingproblemsintheaccountingoccupationmoralconstruction,suchas:theaccountingoccupationmoralanomie,benefitdrivingandillegal,accountingpersonnellackofprofessionalismandprofessionalqualitynohigherreasons,finally,proposedemphaticallyfromthefollowingseveralaspectstostrengthentheaccountingoccupationmoralconstruction:thedevelopmentofasetofoperationalaccountingoccupationmoralnormsystem;paycloseattentiontotheaccountingpersonnelself-disciplineconstructionandtheimplementationoftheaccountingoccupationself-disciplinemechanism,administrativeauxiliarypattern;cultivategoodaccountingcreditenvironment;carryoutaccountingoccupationmoraleducation,implementingaccountingdelegationsystem.Keywords:accountingoccupationmoral;currentsituation;necessity;way黑龙江八一农垦大学毕业论文II目录1前言.............................................................................................................11.1本文的实用价值及理论意义.................................................................11.2国内外研究现状....................................................................................11.2.1国内研究现状..............................................................................11.2.2国外研究现状..............................................................................21.3本文主要研究的内容............................................................................22会计职业道德的相关理论...............................................................................22.1会计职业道德的含义............................................................................22.2会计职业道德的基本特征.....................................................................32.2.1原则性.........................................................................................32.2.2无私性.........................................................................................32.2.3服务性.........................................................................................32.2.4时代性.........................................................................................32.3会计职业道德的内容............................................................................42.3.1爱岗敬业......................................................................................42.3.2诚实守信.....................................................................................42.3.3廉洁自律.....................................................................................42.3.4客观公正.....................................................................................42.3.5坚持准则.....................................................................................43.3.6参与管理.....................................................................................53会计职业道德缺失的现状与危害...................................................................53.1会计人员职业道德的现状....................................................................53.1.1会计信息失真..............................................................................53.1.2会计人员职业道德意识薄弱........................................................53.1.3以权谋私，贪污腐败...................................................................53.1.4法律意识淡薄，业务水平低........................................................63.2会计职业道德缺失的危害.....................................................................63.2.1侵蚀国有资产，减少国家税收.....................................................63.2.2纵容违法犯罪事件、滋生腐败....................................................63.2.3扰乱正常的市场经济秩序...........................................................73.2.4扰乱金融市场，导致投资者利益受损........................................73.2.5损害会计的公众形象...................................................................74会计职业道德缺失的原因...............................................................................84.1利益的驱动............................................................................................84.2失信成本低...........................................................................................84.3会计自身的特点及局限性.....................................................................8黑龙江八一农垦大学毕业论文III4.4监督体系不健全，监督机制不完整.....................................................95提高会计职业道德途径..................................................................................95.1宏观上应采取的途径............................................................................95.1.1净化会计行为环境....................................................................95.1.2建立健全会计法律体系.............................................................95.1.3强化外部监督体系..................................................................105.1.4深化教育改革......