关于我国资料会计职业道德建设的思考

对我国会计职业道德建设的思考

摘要

近年来，我国经济生活中出现了大面积、持续的会计信息失真现象，严重干扰了正常的社会经济秩序，损害了国家和社会公众利益。会计信息失真固然有社会环境和会计系统本身的诸多原因，但我认为会计职业道德失范是最重要原因之一。

加强会计职业道德建设必须营造良好道德氛围，提高会计人员素质，完善会计人员职业道德规范，建立健全会计职业道德约束和监督机制，实行会计职业道德与健全法律法规相结合。

会计职业道德缺失的原因主要是：会计失信的收益大于成本，现有体制使会计人员缺乏独立性，会计人员素质偏低，监督约束机制不健全，监管力度不强等。会计人员职业道德的主要要求是：爱岗敬业、诚实守信、廉洁自律、客观公正、强化服务。加强会计诚信建设，应在思想上高度重视会计诚信建设，建立会计诚信激励约束机制，加强诚信教育、实施诚信工程，健全相关法律法规、加大执法力度，完善会计监督机制。

会计人员职业道德水平的提升，是关系到国家财经法规制度的贯彻执行、经济秩序的维护、经济顺畅发展的重大问题，是会计风险防范的内在保证。本文对我国当前会计职业道德失范的成因进行了分析，并进一步探讨了提高会计人员思想素质，加强会计职业道德建设的途径。

关键词：会计职业道德；职业道德失范；监督机制；诚信建设

TO OUR COUNTRY ACCOUNTANT THE OCCUPATIONAL

ETHICS CONSTRUCTION PONDER

ABSTRACT

In recent years, China's economic life appeared a large area, continuous accounting information distortion, seriously interfere with the normal social and economic order, impair the state and the public interest. Accounting information distortion does have a social environment and accounting system itself for many reasons, but I think the accounting professional ethics of anomie is the most important reasons

Strengthen the accounting profession and moral development must create a good moral environment, improve the quality of accounting personnel, improve the accountants code of ethics, establish and improve professional ethics of the accounting discipline and oversight mechanisms, the implementation of the accounting professional ethics and integrity of the combination of laws and regulations.

Summing up, the accounting staff to enhance the level of professional ethics, is the country's financial laws and regulations related to the implementation of the economic order, maintain, smooth development of the economy the major issue is the inherent risk prevention to ensure the accounting. In this paper, China's current accounting professional ethics to conduct an analysis of the causes of anomie, and to further explore ideas for improving the quality of accounting personnel to strengthen the accounting profession and ethical building way.

Key words: accounting ethics; the law; accounting; measures

目 录

1 绪论….…………………..……………………...………………….………………………1 1.1 课题背景及目的………………………………………………………………………1 1.2 国内外研究状况………………………………………………………………………1 1.3 课题研究方法…………………………………………………………………………2 1.4 论文构成及研究内容…………………………………………………………………2 2 会计职业道德的涵义及其内容…..……………………………………………………….2 2.1 会计职业道德建设的涵义…..…………………………………………………..……2 2.2 会计职业道德建设的内容…..……………………………………………………......3 3 我国会计人员职业道德建设存在的问题...........................................................................3 4 我国会计职业道德建设存在的原因...................................................................................4 5 加强会计职业道德建设的对策……………………….…………………………………5 6 结论…………………………………………………………………………………7 参考文献……………………………………………………………………………….……..8 致谢………………………………………………………………………………….…..9