会计人员职业道德问题的探究毕业论文

学 号 _

毕 业 论 文（设计）

课 题 学生姓名 系 别 专业班级 指导教师 会计人员职业道德问题探究

二0 一0年 六 月

目录

一、会计职业道德的概述………………………………………………………………………2

- 1 -

（一）会计职业道德的概念与特征……………………………………………………………2

（二）会计职业道德的要求……………………………………………………………………1

二、会计职业道德的要求.………………………………………………………3

（一）加强会计职业道德建设是我国依法治国的必要补充…………………………………3

（二）加强会计职业道德建设有利于我国经济可持续发展…………………………………3 （三）加强会计职业道德建设有利于市场经济管理的高效化………………………………4

（四）加强会计职业道德建设有利于克服市场经济负面效应…………………4

三、我国会计职业道德建设存在的问题………………………………………………………5

（一）会计职业道德教育不完善.……………………………………………………………5

（二）没有构建以行业协会颁布的自律性的职业道德规范…………………………………6

（三）没有形成完善的会计职业道德体系.…………………………………………………6 四、我国会计职业道德建设存在的问题的原因………………………………………………8 （一）会计制度本身的局限性.....................................................................8 （二）会计从业人员受利益驱动.....................................................................8 （三）国家和行业监督机制不完善.....................................................................8 （四）违背会计职业道德的成本低..................................................................... 五、加强会计职业道德建设的对策.....................................................................8 （一）培育良好的会计职业道德环境...................................................................12 （二）加强会计职业道德教育力度.....................................................................13 （三）建立会计从业人员诚信档案体系................................................................14 （四）建立健全相关法律法规，加大监管力度...................................................15

（五）完善会计岗位轮换制度，推行会计委派制...............................................15.

参考文献………………………………………………………………………………………10 致谢…………………………………………………………………………………………… 11

- 2 -

会计人员职业道德问题的探讨

摘 要

道德是一种社会现象，在不同的历史阶段有其不同的特征和职能。职业道德是随着社会分工的出现而形成和发展起来的，是同职业联系在一起的。各行各业都有其针对本行业特点的职业行为准则和规范，这就是行业的职业道德。因会计行业的特殊性，会计职业道德有着显著的特征，这个特征随着时代的不同而不断变化，导致它的建设途径也相应变化。会计职业道德的形成取决于会计职业的产生。随着我国生产力的进一步发展，促进了会计职业实践活动的丰富和深化，会计职业关系也日趋复杂，人们对会计职业活动的客观要求也日趋明确、增加，促进了会计职业道德的不断发展和完善，在社会主义市场经济体制逐步完善的今天，社会对会计人才的需求量越来越多，对会计人员素质的要求也越来越高.

关键词：会计职业道德；要求；必要性；原因；对策

3

Accounting Problems of Professional Ethics

Abstract

Morality is a social phenomenon, in different historical periods have different characteristics and functions. Professional ethics, with the emergence of social division of labor formed and developed, and is linked with the job. All walks of life has its own characteristics for the industry professional codes of conduct and norms, which is the industry's professional ethics. Specificity due to the accounting profession, accounting professional ethics have a significant feature, this feature with a difference in changing times, resulting in a corresponding way it changes the building. Accounting ethics is determined by the accounting profession produce. As China further development of the productive forces,

Promote the professional practice of accounting activities to enrich and deepen the growing complexity of accounting professional relationship, the activities of people on the objective requirements of the accounting profession has become increasingly clear increase in the accounting ethics to promote the constant development and improvement of the socialist market economic system gradually sound today, the community more and more demand for accounting professionals, the quality of accounting personnel are increasingly high requirements.

Key words： accounting The building of professional ethics approach

4