會(huì)計(jì)人員職業(yè)道德現(xiàn)狀及提升對(duì)策

1、會(huì)計(jì)人員職業(yè)道德現(xiàn)狀及提升對(duì)策 會(huì)計(jì)人員職業(yè)道德現(xiàn)狀及提升對(duì)策摘要： 摘要：會(huì)計(jì)職業(yè)道德建設(shè)是一個(gè)社會(huì)系統(tǒng)工程，范圍廣泛，與會(huì)計(jì)改革，會(huì)計(jì)行業(yè)越來(lái)越引起全世界的關(guān)注，本文對(duì)企業(yè)會(huì)計(jì)信息失真的現(xiàn)象，結(jié)合市場(chǎng)經(jīng)濟(jì)與會(huì)計(jì)誠(chéng)信的內(nèi)在關(guān)系，提出了在目前加強(qiáng)會(huì)計(jì)誠(chéng)信職業(yè)道德建設(shè)的重要性和緊迫性。其次，會(huì)計(jì)職業(yè)道德的問(wèn)題，從各個(gè)角度對(duì)會(huì)計(jì)誠(chéng)信缺失的原因，本文分析。一是加強(qiáng)會(huì)計(jì)職業(yè)道德建設(shè)十分重要，因此加強(qiáng)對(duì)中國(guó)會(huì)計(jì)職業(yè)道德建設(shè)具有重要的意義。關(guān)鍵詞

2、關(guān)鍵詞 ：會(huì)計(jì) 道德建設(shè) 職業(yè)道德 提升對(duì)策Abstract: the accounting occupation moral construction is a social system engineering, a wide range, and the reform of accounting, the accounting profession is more and more attracted worldwi

3、de attention, the enterprise accounting information distortion phenomenon, combined with the inherent relationship between market economy and accounting integrity, proposes to strengthen the integrity of accou

4、nting occupation moral construction and urgency in the eye before. Secondly, the problem of accounting occupation morals, reason for the lack of accounting sincerity from every angle, this article analysi

5、s. One is very important to strengthen the accounting occupation moral construction, it has important significance on Strengthening Occupation Moral Construction China accounting.Keywords: the moral construction of accou

6、nting occupation moral improvement countermeasures4.3.3 世界通信事件 ............................................................................................................95.提升會(huì)計(jì)人員職業(yè)道德發(fā)展的對(duì)策 提升會(huì)計(jì)人員職業(yè)道德發(fā)展的對(duì)策 ..............

7、................................................................................95.1 提高會(huì)計(jì)人員職業(yè)道德自身素質(zhì) ......................................................................................95.1.1 加強(qiáng)會(huì)計(jì)人員職業(yè)道德教育 ..............

8、....................................................................95.1.2 提高會(huì)計(jì)人員自身的職業(yè)道德素養(yǎng) ......................................................................95.2 加強(qiáng)會(huì)計(jì)人員職業(yè)道德內(nèi)部環(huán)境 .......................................

9、.............................................105.2.1 建立完善的會(huì)計(jì)管理制度 ....................................................................................105.2.2 提高會(huì)計(jì)人員職業(yè)道德的內(nèi)部控制 ...............................................

10、.....................105.2.3 強(qiáng)化會(huì)計(jì)人員職業(yè)道德監(jiān)督體制 ........................................................................105.2.4 健全會(huì)計(jì)行為環(huán)境 .......................................................................................

11、.........105.3 加強(qiáng)會(huì)計(jì)人員職業(yè)道德外部環(huán)境 ....................................................................................115.3.1 提高會(huì)計(jì)人員職業(yè)道德政治因素 ........................................................................115.3.2 提高人

12、員職業(yè)道德社會(huì)文化因素 ........................................................................115.3.3 完善會(huì)計(jì)人員職業(yè)道德法律因素 ........................................................................116. 總結(jié) .................................

13、............................................................................................................11參考文獻(xiàn) 參考文獻(xiàn) ....................................................................................................

14、.......................................12致謝 ...................................................................................................................................................121. 1.緒論 緒論1.1 研究背景隨著社會(huì)經(jīng)濟(jì)的迅速

15、發(fā)展使會(huì)計(jì)環(huán)境變得復(fù)雜多樣，不確定的經(jīng)濟(jì)業(yè)務(wù)項(xiàng)目的增加，在不斷完善的過(guò)程的會(huì)計(jì)法律制度，一些人和單位利用自身的條件，對(duì)會(huì)計(jì)舞弊行為，對(duì)社會(huì)經(jīng)濟(jì)的嚴(yán)重影響。會(huì)計(jì)信息不虛假財(cái)務(wù)報(bào)告提供的經(jīng)濟(jì)活動(dòng)的客觀真實(shí)的反映，影響決策者的決策。近年來(lái)，企業(yè)的會(huì)計(jì)信息失真的虛假財(cái)務(wù)報(bào)告是非常嚴(yán)重的，在市場(chǎng)經(jīng)濟(jì)秩序的嚴(yán)重干擾。通過(guò)對(duì)虛假會(huì)計(jì)報(bào)告的原因，并提出了公司治理和會(huì)計(jì)報(bào)告會(huì)計(jì)信息失真的對(duì)策。近年來(lái)，在中國(guó)市場(chǎng)經(jīng)濟(jì)的高度發(fā)展的過(guò)程中，有許多由于會(huì)計(jì)人員的