文档介绍：题目: 浅议会计人员职业道德
学院: 系
专业: 会计
准考证号:
学生姓名:
指导教师:____________________________________
起讫日期:____________________________________
目录
目录 1
摘要 3
Abstract 4
引言 5
一、道德在整合社会的重要作用 6
二、道德的本质 6
三、目前我国会计人员职业道德现状 7
1、职业道德品质败坏,贪财贪色贪权 7
2、迫于单位领导的压力,失去职业道德 7
3、却反敬业精神,会计职业胜任能力较差 8
4、违背准则,弄虚作假 9
四、加强会计人员职业道德建设 9
五、加强会计人员职业道德建设途径 9
(一)建立完备的道德教育体系 9
1、爱岗敬业 9
2、诚实守信 10
3、熟悉法规 10
4、廉洁自律 10
5、依法办事 10
6、客观公正 10
7、搞好服务 11
8、保守秘密 11
(二)提高职业道德休养 11
1、责任意识 11
2、管理意识 12
3、技能意识 12
4、服务意识 12
5、创新意识 12
6、现代意识 12
六、总结 13
参考文献 14
摘要
我国的会计职业道德是我国会计体系中亟待加强的薄弱环节,加强会计职业道德理论研究促进会计职业道德体系的构建,将会计职业道德建设作为服务经济建设和社会发展的重要途径,是推进国家财会体制建设的一项重要工作。目前我国关于会计职业道德的一般、基础理论研究比较薄弱且不规范,对会计职业道德体系如何构建缺乏深入研究,本论文基于这样背景,在以下几个方面进行了较为深入的系统的研究。本文首先介绍了会计职业道德的定义及研究意义;然后, 进行了会计职业道德的现状及对策分析;最后,总结加强会计人员职业道德建设的途径。
关键词:会计;职业道德;总结
Abstract
China's accounting professional ethics is China's accounting system to be strengthened the weak link,strengthen accounting professional ethics theory research promote the accounting professional ethics system construction,will the accounting professional ethics construction as a service to the economic construction and social development as an important way to promote the state accounting system construction is an important work. At present our country about the accounting professional ethics of general, basic theory research was weak and not norm, the accounting professional ethics system on how to construct the lack of deep research, this paper based on such background, in the following several aspects for a more in-depth system research. This paper first introduces the definition and research significance of the accounting professional ethics; Then, analyzed the present situation and countermeasures of the accounting professional ethics; Finally, summarizes the way to strengthen the construction of accounting personnel professional ethics
Key words: accounting; Professional ethics; conclusion
引言
会计职业道德,就是会计人员在会计事务中正确处理人与人之间经济关系的行为规范总和,即会计人员从事会计工作应遵循的道德