学士学位毕业论文提高会计职业道德途径学号:20104041120学生姓名：付佳跃指导教师：王永珍所在学院：会计学院专业：会计学中国·大庆2014年5月黑龙江八一农垦大学毕业论文摘要：本文从四部分来论证主题，首先，从概念、特征和要求几个方面，对会计职业道德的有关内容进行了论述，然后分析当前会计职业道德建设中存在的问题，如：会计职业道德失范、利益驱动而违规、会计人员缺乏敬业精神和业务素质不高等原因，最后，着重从以下几个方面提出加强会计职业道德建设的建议：即制定一套可操作的会计职业道德规范体系；狠抓会计人员“自律”建设并实行会计职业自律机制为主、行政管理为辅的模式；培育良好的会计诚信环境；深入开展会计职业道德教育，实行会计委派制等。关键词：会计职业道德现状必要性途径Abstract:thepaperfromthefourparttodemonstratethetheme,firstofall,fromtheconcept,characteristicsandrequirementsofseveralaspects,relevantofaccountingoccupationmoralsarediscussed,andthenanalyzestheexistingproblemsintheaccountingoccupationmoralconstruction,suchas:theaccountingoccupationmoralanomie,benefitdrivingandillegal,accountingpersonnellackofprofessionalismandprofessionalqualitynohigherreasons,finally,proposedemphaticallyfromthefollowingseveralaspectstostrengthentheaccountingoccupationmoralconstruction:thedevelopmentofasetofoperationalaccountingoccupationmoralnormsystem;paycloseattentiontotheaccountingpersonnel"self-discipline"constructionandtheimplementationoftheaccountingoccupationself-disciplinemechanism,administrativeauxiliarypattern;cultivategoodaccountingcreditenvironment;carryoutaccountingoccupationmoraleducation,implementingaccountingdelegationsystem.Keywords:accountingoccupationmoral;currentsituation;necessity;wayI黑龙江八一农垦大学毕业论文目录1前言................................................................................................................11.1本文的实用价值及理论意义...........................11.2国内外研究现状.................................................................11.2.1国内研究现状.............................................................11.2.2国外研究现状.............................................................21.3本文主要研究的内容..................................................22会计职业道德的相关理论..................................................22.1会计职业道德的含义..................................................22.2会计职业道德的基本特征..................................32.2.1原则性.....................................................................................32.2.2无私性.....................................................................................32.2.3服务性.....................................................................................32.2.4时代性.....................................................................................32.3会计职业道德的内容..................................................42.3.1爱岗敬业.............................................................................42.3.2诚实守信.............................................................................42.3.3廉洁自律.............................................................................42.3.4客观公正.............................................................................42.3.5坚持准则.............................................................................43.3.6参与管理.............................................................................53会计职业道德...
