文档介绍:目录
【摘要】: 1
【Abstract】: 1
一、会计职业道德概述 2
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二、会计职业道德现状分析 6
1. 会计人员职业道德失范现状 6
6
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8
三、加强会计职业道德建设 9
1、加强会计职业道德建设的必要性 9
2、加强会计职业道德建设的建议 9
10
结论 11
【参考文献】: 12
会计职业道德建设意见
【摘要】:我国素有“礼仪之邦”的美称,有悠久漫长的历史和辉煌灿烂的文化,“仁义礼智信”早已成为我国人民普遍遵循、崇尚的行为准则。会计行业作为市场经济活动的一个重要领域,其服务质量的好坏直接影响着经营者、投资人和社会公众的利益,进而影响着整个社会的经济秩序。因此,加强会计职业道德建设具有十分重要而现实的意义。本文通过论述我国会计职业道德建设的现状及存在的问题,对会计职业道德滑坡的原因进行分析,进而提出一系列的解决措施,希望以此来净化我国会计职业道德上的污染,还社会一个纯净的经济往来空间。本文首先论述了会计职业道德概序,然后对会计职业道德现状进行了分析,最后讲述关于会计职业道德建设。
【关键词】:会计职业道德现状分析
【Abstract】: The accounting profession as an important area of activity of the market economy, good or bad quality of its services directly affect the operators, investors and the public interest, thereby affecting the economic order of society as a whole. Therefore, strengthening the construction of accounting ethics is very important and realistic significance. This paper discusses the accounting profession in China and moral construction of the status quo and problems of the moral decline of the accounting profession reasons, and then made a series of measures to resolve it, hoping to clean up the pollution on our accounting professional ethics, but also munity a pureeconomic dealings space. The paper first discusses the accounting professional ethics takes the sequence, then the status quo of accounting ethics, analysis, and finally about the building of professional ethics on accounting
【Keywords】: Accounting ethics  Analysis 
一、会计职业道德概述
1. 会计职业道德及其发展
   我国素有“礼仪之邦”的美称,有悠久漫长的历史和辉煌灿烂的文化,“仁义礼智信”早已成为我国人民普遍遵循、崇尚的行为准则。在现代社会,职业道德亦被确定为各类从业人员在职业活动中所应遵循的行为准则。会计工作处于整个社会经济的前沿,会计人员身处财经大权