文档介绍：东北农业大学本科毕业论文学号:900B30314016
论会计的职业道德建设
Theory of the accounting professional ethics construction
学生姓名:陈威威
指导老师:史元
所在院系:网络教育学院
所学专业:会计学
研究方向:会计学
东北农业大学
中国·哈尔滨
2011年11月
摘要
会计规则是市场经济的基础规则之一。随着经济全球化的发展,会计资料已成为国际通用的商业语言,在国际经济发展中发挥着越来越重要的作用。会计信息是实现资源合理配置的重要依据,是管理者、投资者、债权人以及政府部门改善经营管理、评价财务状况、做出投资决策和进行宏观管理的重要依据。没有真实可靠的会计信息,企业就不可能正确地进行管理决策,投资者和债权人的利益就得不到合理保护,金融证券市场就会缺乏透明度,市场风险就得不到有效的防范化解没有会计业的规范发展,就不可能有完善的市场经济,市场经济的基础就会动摇,市场经济的大厦就会崩溃会计道德是特定经济基础之上建起来的上层建筑。它是体现经济基础的性质,反映经济基础的要求。它必须反映现实,高于现实并能指导现实。诚信原则,是会计工作的基本准则,也是新时期构建和谐社会的一项根本要求。
关键词:会计人员职业道德诚信
Abstract
Accounting rules is one of the basic rules of market economy.
With the development of economic globalization, the accounting information has e the universal language of business, and in the international economic development is playing a more and more important role.
Accounting information is to realize the important basis of reasonable allocation of resources, are managers, investors, creditors and government departments to improve management and evaluation of the financial situation, making the investment decision and the important basis of macro management.
No reliable accounting information, enterprise can not be correctly to the management policy, investors and the interest of creditor won't get reasonable protection, financial securities market will lack of transparency, market risk are not effectively prevent and eliminate no accounting standard development, there can be no perfect market economy, base of market economy will be moved, the market economy building would collapse accounting ethics is the specific economic basis of superstructure built.
It is to reflect the nature of the economic basis, reflect the requirements of the economic basis.
It must reflect the reality, higher than the reality and can guide the reality.
The principle of good faith, is the basic standards of accounting work, also be to construct the harmonious society in the new period of a basic requirement.
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