文档介绍：论文分类号: F23 学校代码: 13681
HAOJING COLLEGE SHAANXI UNIVERSITY OF SCIENCE & TECHNOLOGY
毕业设计说明书(论文)
题目:我国会计职业道德建设存在的问题及加强对策
学生姓名:
学号:
系部: 经济系
专业班级: 会计班
指导教师:
二〇一五年六月
Construction of Professional Ethics of Accounting Problems and Strengthening Measure in China
ABSTRACT
With the deepening of China's reform and opening up and the socialist market economic system, continuous improvement in the overall economic accounting basic work has e increasingly important position and role. Accounting work involved in all aspects of society, where there are economic activities take place, there will be accounting. Accounting is an economic language, accounting permeates all aspects of social economy, and accounting personnel in economic activity also plays an increasingly important role, accounting professional ethics has increasingly e the focus of attention.
This article from the exploration of accounting occupation moral concept, briefly introduces the function and importance of accounting occupation moral content,; according to the existing problems and the situation of China's accounting ethics construction, and then tries to reason analysis of lack of accounting occupation moral from multiple perspectives, that is mainly from the moral environment well, the imbalance of economic development, imperfect laws and regulations, their moral factors lower quality of accounting practitioners. Finally, aiming at these problems and according to the analysis of accounting ethics, theory imperfect, imperfect system, there are certain problems leading to the accounting staff of professional ethics of the building. Strengthening the construction of accounting professional ethics is to develop the accounting profession "four" important new measures; and is an effective means to improve the accounting staff of professional and ethical standards. It helps to balance the professional conduct of accountants, accounting properly handle the relationship between economic intere