會(huì)計(jì)畢業(yè)論文淺論會(huì)計(jì)人員的職業(yè)道德建設(shè)

1、I淺論會(huì)計(jì)人員的職業(yè)道德建設(shè)鄧?yán)ㄖ貞c三峽學(xué)院經(jīng)濟(jì)與管理學(xué)院會(huì)計(jì)學(xué)專(zhuān)業(yè)2008級(jí)重慶萬(wàn)州404000[摘要]會(huì)計(jì)工作涉及社會(huì)經(jīng)濟(jì)生活各方面，經(jīng)濟(jì)與社會(huì)事業(yè)越發(fā)展，財(cái)會(huì)工作就越重要。作為反映、監(jiān)督財(cái)務(wù)運(yùn)行的主體—會(huì)計(jì)人員責(zé)任重大，然而會(huì)計(jì)信息失真等問(wèn)題卻既是老生常談?dòng)质墙鼛啄曜顭衢T(mén)的話(huà)題。人們?cè)谧肪繒?huì)計(jì)信息失真各種原因時(shí)，其中有一點(diǎn)基本上達(dá)成共識(shí)，即會(huì)計(jì)職業(yè)道德滑坡是一個(gè)十分重要的因素。本文介紹了會(huì)計(jì)職業(yè)道德的主要內(nèi)容及其特征，闡述了加強(qiáng)

2、會(huì)計(jì)職業(yè)道德的建設(shè)的重要作用和意義，并揭示了我國(guó)會(huì)計(jì)人員職業(yè)道德失范的一些現(xiàn)狀。而企業(yè)內(nèi)部約束機(jī)制不健全、會(huì)計(jì)人員素質(zhì)低下等，是導(dǎo)致會(huì)計(jì)職業(yè)道德失范的主要原因。對(duì)此，本文提出了通過(guò)健全和完善會(huì)計(jì)監(jiān)管體制、加強(qiáng)職業(yè)道德教育等一系列措施，旨在不斷加強(qiáng)和完善我國(guó)的會(huì)計(jì)職業(yè)道德建設(shè)。希望能為提高我國(guó)會(huì)計(jì)人員職業(yè)素養(yǎng)、凈化會(huì)計(jì)行為環(huán)境貢獻(xiàn)一份力量，以促進(jìn)維護(hù)正常的經(jīng)濟(jì)秩序。[關(guān)鍵詞]會(huì)計(jì)人員職業(yè)道德建設(shè)III目錄摘要...............

3、......................................................IABSTRACT................................................................II0前言...................................................................11概述會(huì)計(jì)職業(yè)道德...........

4、............................................11.1會(huì)計(jì)職業(yè)道德的主要內(nèi)容............................................11.2會(huì)計(jì)職業(yè)道德的基本特征............................................11.3會(huì)計(jì)職業(yè)道德的形成與發(fā)展..........................................

5、12加強(qiáng)會(huì)計(jì)人員職業(yè)道德建設(shè)的重要意義.....................................22.1會(huì)計(jì)職業(yè)道德是對(duì)會(huì)計(jì)法律制度的重要補(bǔ)充............................22.2會(huì)計(jì)職業(yè)道德是規(guī)范會(huì)計(jì)行為的基礎(chǔ)..................................22.3會(huì)計(jì)職業(yè)道德是實(shí)現(xiàn)會(huì)計(jì)目標(biāo)的重要保證..............................22.4會(huì)計(jì)職

6、業(yè)道德是會(huì)計(jì)人員提高素質(zhì)的內(nèi)在要求..........................33我國(guó)會(huì)計(jì)人員職業(yè)道德的現(xiàn)狀.............................................33.1會(huì)計(jì)職業(yè)道德觀念淡薄..............................................33.2會(huì)計(jì)誠(chéng)信缺乏...............................................

7、.......33.3財(cái)會(huì)業(yè)務(wù)水平偏低..................................................44會(huì)計(jì)人員職業(yè)道德失范的原因.............................................44.1會(huì)計(jì)約束機(jī)制不健全，缺乏監(jiān)督管理..................................44.2會(huì)計(jì)失信的成本低，處罰力度不夠..................

8、..................44.3會(huì)計(jì)從業(yè)環(huán)境不利于會(huì)計(jì)人員良好職業(yè)道德的形成......................44.4職業(yè)道德教育落后，會(huì)計(jì)人員業(yè)務(wù)素質(zhì)偏低............................55加強(qiáng)會(huì)計(jì)職業(yè)道德建設(shè)的對(duì)策措施.........................................55.1健全和完善會(huì)計(jì)監(jiān)管機(jī)制..............................

9、..............55.2完善會(huì)計(jì)職業(yè)道德的評(píng)價(jià)獎(jiǎng)懲機(jī)制....................................55.3培育良好的會(huì)計(jì)誠(chéng)信環(huán)境............................................65.4加強(qiáng)會(huì)計(jì)職業(yè)道德教育........................................................6結(jié)論...................