文档介绍：________学院本(专)科毕业设计(论文)
浅谈会计人员基本职业道德——不做假账
Discussion on the basic professional ethics of accountant-not making false accounts
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摘要
随着社会的发展,对人们各方面的要求也越来越高,而随社会的进步和发展,对会计职业者的素质要求越来越高,会计基本职业道德是会计人员的重要体现,这是之根本。会计人员基本职业道德是在会计职业活动中应遵循的、体现会计职业特征的、调整会计职业关系的职业行为准则和规范。是调整会计职业活动利益关系的手段。能做账是一个对会计从业者最基本的要求,而不做假账是基本中的基本。
会计信息被越来越多的决策者、投资者、债权人、企业管理者等会计信息使用者所重视,它成为了政府部门进行宏观决策的重要依据,是企业管理者做出关于企业的发展决策的重要依据,是投资者、债权人进行投资的重大指标。
遵守会计人员基本职业道德是每一位从事会计工作人员必须遵守的,只有这样才不会出现假账或是不利于企业决策者、投资者、债权人做出的决定,降低了产生的风险,使会计信息能有效地被利用,从而也显示了会计从业者的素质。针对做假账这一现象,本人对会计人员职业道德的现状及其失范的成因作了深刻剖析,并就如何加强会计职业道德使假账不再出现而提出建议。
关键词:会计人员基本职业道德;信息失真;假账;措施
Discussion on the basic professional ethics of accountant
---not making false accounts
Abstract
With the development of society, the requirements have e more sophisticated and that social progress and development, increasingly high quality requirements for accounting professionals, an important manifestation of the basic professional ethics in accounting is the accounting officer, which is at the root of it. Basic professional ethics for accountants are accountants ' professional activities should be guided, embodied in the accounting profession, adjust the characteristics of the accounting profession professional code of conduct and norms. Is a means of adjusting interest accounting professional activities. Accounting is one of the most basic requirements for accounting practitioners, rather than make false accounts is essential.
Accounting information is an increasing number of decision makers, investors, lenders, managers, and so valued by users of accounting information, which became an important basis of the macro decision-making government departments, is the important basis for development of the managers to make business decisions, are significant indicators of investment investors, creditors.
Observance of basic professional ethics for accountants is a staff engaged in accounting must be pliance with, the only w