搜索
高等教育自学考试毕业论文-I-摘要当今我国经济迅速发展，对于会计行业来说，既面临行业发展壮大，融入经济全球化的机遇，同时也迎来具有强大优势的国际会计公司的严峻天战。在这种充满竞争、文化多元化和信息密集的网络经济环境中，中国会计行业必须接受国际社会及各国更为严格的监督。文章首先通过详细介绍会计职业道德的定义及特征，告诉我们什么是会计职业道德以及会计道德具有的特征，使我们不单单只靠自己的认识来理解会计职业道德的含义，而是更进一步加深对其内涵和特点的了解。其次简要说明了会计职业体系的基本内容。阐述了目前道德建设的现状；用三个“有利于”指出会计职业道德的重要性；引出加强会计职业道德建设的迫切性和重大意义。最后提出建设会计职业道德体系的建议和方法，着重从加强宣传教育，提高从业者的自觉意识；健全司法体系，建设职业道德评价体系两个方面入手。关键词：职业道德；会计职业道德；会计职业道德体系高等教育自学考试毕业设计（论文）-II-AbstractToday'srapideconomicdevelopmentinourcountry,fortheaccountingprofession,arefacedwithbothindustrydevelopment,intotheopportunityofeconomicglobalization,atthesametimealsohaveastrongadvantageofinternationalaccountingfirmgrimdaywar.Inthiscompetitive,culturaldiversityandinformationintensivenetworkeconomicenvironment,China'saccountingindustrymustaccepttheinternationalcommunityandamorestrictsupervisionfromallovertheworld.Thearticlefirstlyintroducesthedefinitionandcharacteristicsoftheaccountingprofessionalethics,telluswhatistheaccountingprofessionalethicsandaccountingethicshasthecharacteristicsofnotonlyrelyonourownunderstandingtounderstandthemeaningoftheaccountingprofessionalethics,butfurtherdeepenunderstandingofitsconnotationandcharacteristics.Thesecondbrieflyexplainthebasiccontentoftheaccountingprofessionsystem.Thepresentstatusofthecurrentmoralconstructioniselaborated;Withthreetopointtotheimportanceoftheaccountingprofessionalethics;Leadtostrengthenaccountingprofessionalethicsconstructionofurgencyandgreatsignificance.FinallyputforwardSuggestionsandmethodsoftheconstructionofaccountingprofessionalethicssystem,emphaticallyfromthetostrengthenpublicityandeducation,toimprovetheconsciousnessofthepractitioners,Improvethelegalsystem,constructionofethicalevaluationsystemtwoaspects.KeyWords：ethics;Accountingprofessionalethics;Theaccountingprofessionalethicssystem高等教育自学考试毕业设计（论文）-III-目录摘要.....................................................................................................................................IAbstract.....................................................................................................................................II绪论....................................................................................................................................11.会计职业道德概述...............................................................................................................21.1会计职业道德的定义..................................................................................................21.2会计职业道德的特征..................................................................................................21.2.1会计职业道德是调整会计职业活动利益关系的手段................................21.2.2会计职业道德具有相对稳定性....................................................................21.2.3会计职业道德具有广泛的社会性................................................................21.2.4会计职业道德具有很强的实践性................................................................32.会计职业道德的基本内容.....................................................................................................32.1爱岗敬业，忠于职守..................................................................................................32.2熟悉法规，依法办事.................................................................................................32.3实事求是，客观公正.................................................................................................42.4廉洁奉公，不谋私利.................................................................................................42.5精通业务，自强不息.................................................................................................42.6改革创新，搞好服务.................................................................................................43.会计职业道德建设现状.........................................................................................................54.会计职业道德体系构建的重要性.........................................................................................64.1有利于提高会计职业道德水平.................................................................................64.2有利于培养会计人员的职业道德.............................................................................64.3有利于树立会计职业道德信念.................................................................................75.加强会计职业道德体系建设的意义.....................................................................................75.1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.............................75.2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.........86.加强会计职业道德建设的建议.............................................................................................96.1加强宣传教育，提高会计从业者的自觉意识..........................................................96.1.1在校教育........................................................................................................96.1.2岗前教育........................................................................................................96.1.3后续教育......................................................................................................106.1.4着力加快改革会计人员管理体制..............................................................10高等教育自学考试