我国会计人员职业道德问题研究

目 录

中文摘要............................................................ I Abstract........................................................... II 第1章 绪论......................................................... 1

1.1研究背景及意义............................................... 1 1.2国内外研究综述............................................... 1

1.2.1国内相关研究 ........................................... 1 1.2.2国外相关研究 ........................................... 2

第2章 概述......................................................... 4

2.1 会计职业道德概述 ............................................ 4 2.2 会计职业道德规范的内容 ...................................... 4 第3章 我国会计人员职业道德现状及存在的问题......................... 6

3.1 我国会计人员职业道德的现状 .................................. 6 3.2 我国会计人员职业道德存在的问题 .............................. 7

3.2.1 道德意识不强，缺乏荣辱观............................... 7 3.2.2 个人法律意识淡薄....................................... 7 3.2.3 工作态度不端正......................................... 8

第4章 会计职业道德缺失的危害...................................... 10

4.1 造成国家税收和国有资产流失 ................................. 10 4.2 阻碍企业自身的发展 ......................................... 10 4.3 损害会计人员自身的地位 ..................................... 11 4.4 扰乱正常的市场经济秩序 ..................................... 11 4.5 增加社会的不稳定因素 ....................................... 11 第5章 会计人员职业道德缺失的原因分析.............................. 12

5.1会计职业道德缺失的内部原因.................................. 12

5.1.1 缺乏有效的内部控制制度................................ 12 5.1.2 从属单位领导，个人独立性弱............................ 12 5.1.3 抵制不正之风的自觉性差................................ 12

5.2会计职业道德缺失的外部原因.................................. 13

5.2.1 法律和相关法规不健全.................................. 13 5.2.2 会计制度自身的局限性.................................. 13 5.2.3 社会道德环境恶化的影响................................ 15 5.2.4 会计监督体制不健全.................................... 15 5.2.5 会计失信成本低，处罚较轻.............................. 16

第6章 完善我国会计职业道德建设的对策.............................. 17

6.1 针对内部层面的对策 ......................................... 17

6.1.1 强化会计岗位建设，完善内部控制制度.................... 17 6.1.2 加强单位诚信教育，提高负责人职业道德水平.............. 18 6.1.3 加强职业道德教育，树立正确的思想道德观................ 18 6.2 针对外部层面的对策 ......................................... 19

6.2.1 健全相关法律法规，做到有法可依........................ 19 6.2.2 完善会计制度建设，加强会计信息交流.................... 20 6.2.3 培育良好的会计诚信环境................................ 20 6.2.4 建立系统有效的监督机制................................ 21 6.2.5 加大惩处力度，严格财经纪律............................ 22

结 论............................................................. 23 参考文献........................................................... 24 致 谢............................................. 错误！未定义书签。 附 录............................................................. 25

附录一 英文文献 ................................................ 25 附录二 中文翻译 ................................................ 30 附录三 任务书 .................................. 错误！未定义书签。 附录四 开题报告 ................................ 错误！未定义书签。

我国会计人员职业道德问题研究

中文摘要

随着我国经济的高速发展，会计行业既迎来了一个不断发展壮大，融入经济全球化的机遇，又面临着国外优势国际会计公司的强大冲击。在这种复杂的环境下，中国的会计行业必须在发展的过程中接受社会各界更为严格的监督。所以，面对激烈的国际化竞争中，缺乏会计职业道德约束的会计工作者将被剥夺参与资格，缺乏会计职业道德规范的企业将很难逃脱破产的命运。

现代化的管理理论强调伦理道德的重要性，这也体现了人本管理发展的必然趋势。在大力发展社会主义市场经济的今天，提倡会计诚信和会计职业道德的建设就显得尤为重要。要以诚信为最基本的要求，通过不断加强会计职业道德建设，来构建整个会计领域的职业道德，既是时代发展的需要，又是提高会计管理水平的要求。

本文通过对会计职业道德缺失原因的探讨，来寻求提高会计人员职业道德的途径。全文共分为以下六部分：第一部分主要对本文研究的背景意义及国内外对会计职业道德的研究作了简单的介绍；第二部分探讨了会计职业道德的相关内容，并对相关定义进行界定；第三部分对会计职业道德现状做了一个分析，并总结了现阶段我国会计职业道德存在的问题；第四部分对会计职业道德问题缺失带来的危害进行了阐述；第五部分结合实际调查资料，分别从内部层面，外部层面两方面对我国会计人员职业道德缺失的原因进行深层次的剖析；第六部分在对原因分析的基础上，提出了完善我国会计人员职业道德建设的具体路径与对策。

关键词: 会计人员，会计职业道德，会计职业道德建设

I

Study on the problem of accounting personnel

occupation morality in China

Abstract

With the development of the country's economy, in the accounting profession, we are faced the continuous development and the opportunities of globalization, but we have the foreign countries powerful impact of international accounting firm.In the complex environment, the Chinese accounting profession must accept more stringent oversight of community in the process of development.So, in the face of fierce international competition, the lack of accounting professional ethics constraint workers will be deprived of participation qualifications, and the lack of accounting professional ethics of enterprises will be difficult to escape the fate of bankruptcy. Modern management theory emphasizes the importance of ethics, which also reflects the inevitable trend of development management. With vigorous development of the socialist market economy, it is particularly important to improve construction of accounting integrity and accounting.

ethics. With the basic requirement of integrity, it is important to strengthen construction about accounting professional ethics and to build professional ethics in entire accounting systems engineering.

This article through to the cause of lack of accounting professional ethics to explore, to seek ways to improve accounting personnel professional ethics. Full-text is divided into the following six parts：The first part is mainly to this article research the background significance and domestic and foreign studies of accounting professional ethics has made the simple introduction；The second part discusses the related contents of the accounting professional ethics, and related definitions are defined；The third part made an analysis about the present situation of the accounting professional ethics, and sums up the problems existing in the accounting professional ethics in our country at present stage；The fourth part of the harm done by the lack of accounting professional ethics problems are expounded；The fifth part combining with the actual

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