會(huì)計(jì)學(xué)專業(yè)答辯論文我國(guó)會(huì)計(jì)職業(yè)道德建設(shè)存在的問(wèn)題及加強(qiáng)對(duì)策

1、論文分類號(hào)： F23 學(xué)校代碼： 13681畢業(yè)設(shè)計(jì)說(shuō)明書(shū) 畢業(yè)設(shè)計(jì)說(shuō)明書(shū)(論文 論文)題目： 題目：我國(guó)會(huì)計(jì)職業(yè)道德建設(shè)存在的問(wèn)題及加強(qiáng)對(duì)策 我國(guó)會(huì)計(jì)職業(yè)道德建設(shè)存在的問(wèn)題及加強(qiáng)對(duì)策學(xué)生姓名： 學(xué)生姓名：學(xué) 號(hào)： 學(xué) 號(hào)：系 部： 系 部： 經(jīng)濟(jì)系專業(yè)班級(jí)： 專業(yè)班級(jí)： 會(huì)計(jì)班指導(dǎo)教師： 指導(dǎo)教師：二 〇 一 五 年 六 月HAOJINGCOLLEGE SHAANXI UNIVERSITYOFSCIENCE ＆ TECHNOLOGYI

2、Construction of Professional Ethics of Accounting Problems and Strengthening Measure in ChinaABSTRACTWith the deepening of China's reform and opening up and the socialist market economicsystem, continuous improvement

3、 in the overall economic accounting basic work has becomeincreasingly important position and role. Accounting work involved in all aspects of society,where there are economic activities take place, there will be accounti

4、ng. Accounting is aneconomic language, accounting permeates all aspects of social economy, and accountingpersonnel in economic activity also plays an increasingly important role, accountingprofessional ethics has increas

5、ingly become the focus of attention.This article from the exploration of accounting occupation moral concept, brieflyintroduces the function and importance of accounting occupation moral content,; according tothe existin

6、g problems and the situation of China's accounting ethics construction, and thentries to reason analysis of lack of accounting occupation moral from multiple perspectives,that is mainly from the moral environment wel

7、l, the imbalance of economic development,imperfect laws and regulations, their moral factors lower quality of accounting practitioners.Finally, aiming at these problems and according to the analysis of accounting ethics,

8、 theoryimperfect, imperfect system, there are certain problems leading to the accounting staff ofprofessional ethics of the building. Strengthening the construction of accounting professionalethics is to develop the acco

9、unting profession “four“ important new measures; and is aneffective means to improve the accounting staff of professional and ethical standards. It helpsto balance the professional conduct of accountants, accounting prop

10、erly handle therelationship between economic interests of all parties subject and to promote the goal offinancial accounting and internal accounting controls effectively achieve goals; help resolvethe current accounting

11、fraud and accounting information distortion, correct the accountingprofession unhealthy; help anti-corruption, thereby helping to clean the air of the wholesociety is formed.KEY WORDS: accounting ethics, construction, pr