文档介绍：会计人员职业道德与自律机制研究
中文摘要
市场经济是诚信经济,会计是诚信行业。然而当前,会计人员职业道德严重滑坡,会计信息质量不高,假凭证、假账簿、假报表比较普遍,这一现象不仅影响到市场经济的正常运行,亦使会计业的公信力受到严峻挑战,会计行业面临一场严重的“诚信危机”。针对这一现象,文章对我国会计人员职业道德缺失的现状与危害进行了分析,并针对目前其自律机制的完善从宏观与微观策略作一些探讨.
[关键词]:会计人员职业道德现状自律机制
外文摘要
Title Accounting professional ethics and self-discipline mechanism
Abstract
The market economy is the integrity of the economy, is the integrity of the accounting industry. However, the current, accounting personnel, professional ethics serious landslides, the quality of accounting information is not high, false documents, false accounting, false statements generally, this phenomenon not only affect the normal operation of the market economy, so that the credibility of the accounting industry under severe challenge, accounting Industry faces a serious "credibility crisis." In response to this phenomenon, the article on China's accounting staff of professional ethics and the status of missing a hazard analysis, and its current self-regulatory mechanism for the improvement of the macro and micro strategy are discussed.
Keywords Accountant Professional Morality the present condition Self-Discipline System
1 引言
随着经济的发展和社会制度的进步,需要通过会计核算与记录的业务数量越来越大,参与会计工作的人员越来越多,因此会计人员职业道德就显得尤其重要。然而有很多的会计人员缺乏应有的职业道德或职业道德不高,价值观念发生偏差,主动或被动参与制假。近年来,会计人员做假帐,出具虚假报告,甚至参与***受贿、偷税漏税、挪用***等经济违法犯罪活动的现象屡见不鲜。会计职业道德问题已经成为会计领域普遍关注的焦点。
2 会计人员职业道德缺失的现状及危害
会计人员的职业道德水平如何,是关系到国家财经法规制度能否贯彻执