文档介绍：本科毕业论文
题目:
会计职业道德问题研究
—基于华源制药的分析
学院:
管理学院
专业:
会计学双学位
学号:
200901122006
学生姓名:
指导教师:
日期:
二○一二年八月
摘要
当今我国经济迅速发展,对于会计行业来说,既面临发展壮大,融入经济全球化的机遇,同时也迎来具有强大优势的国际会计公司的严峻挑战。在这充满竞争、文化多元和信息密集的网络经济环境中,中国会计行业必须接受国际社会及全世界各国更为严格的监督。因此,会计职业道德问题的研究显得更加重要。
本文在国内外研究的基础上,从会计职业道德的基础理论出发,并结合国内的一些诚信危机现象,通过理论分析与案例分析相结合,分析会计职业道德的现状及道德缺失的原因。
运用三大理论,即内因理论、外因理论、系统理论,分析会计职业道德缺失的原因;以2006年浮出水面的华源制药案例为基础,分析日常生活中会计职业道德被忽略的现象。
最后,结合理论与案例,针对会计职业道德的建设,提出几点建议对策。提出通过健全会计制度、加强培训抓教育、改进会计人员的管理体制、开展道德诚信教育以及会计人员要提高自身素质要求等手段,从根本上解决会计职业道德缺失问题。
关键字:会计职业道德;缺失;建设
Abstract
Today , with the rapid development of China's economic, for the accounting profession , both face the opportunities of growing and developing into economic globalization , but also ushered in the severe challenges of the international accounting firm with a strong advantage . In this petitive, cultural pluralism, and information - work economic environment, the accounting profession must accept the more stringent supervision es from munity and all the world. Therefore, the study of accounting ethics issues e more important.
The article based on the research of our home and abroad , starting from the basic theory of the accounting professional ethics , combining the crisis domestic phenomenon in China. Then, through theoretical analysis and case analysis, study the status quo and moral reasons for the lack of analytical accounting professional ethics .
Using the three theories , such as the internal cause theory , external factors theory , system theory , analysising the cause of accounting ethical missing ; On the basis of HuaYuan case which was exposed in 2006,analysising the phenomenon of the accounting professional ethics is ignored in daily life .
Finally, combine the theory and case, making a few suggestions countermeasures to the construction of the accounting professional ethics. We will take some measures ,such as perfecting the accounting system , strengthening training attention to education , improving