行政管理专业 我国会计职业道德建设研究

我国会计职业道德建设研究摘 要职业道德实质上是一种特殊地社会意识形态,是人们在从事职业活动中应遵循的道德规范与准则。会计职业道德是会计从业人员应当遵守的行为准则。良好的会计职业道德不仅有利于提高会计从业人员业务水平，塑造良好的会计从业环境，也有利于会计从业人员避免会计行为中所面临的道德风险，减少会计职业道德失误。本文主要采用文献研究法来研究我国会计职业道德的中存在的问题，提出加强会计人员职业道德的措施。通过对我国会计职业道德建设问题的研究，首先明确我国会计职业道德存在的问题，主要是会计从业人员的职业道德观念薄弱许多人会向利益低头，做出信息造假的事。会计监督机制不完善，会计部门的监督体系不够健全，不能够有效防止违法事情的发生。企业内部环境对会计从业人员道德的不利影响，企业管理人可能并没有较高的道德要求，会要求会计人员信息造假。其次，阐明了会计职业道德问题产生的原因。主要是会计职业道德教育滞后，单位内部财务人员道德观念薄弱，内部控制制度不健全和监督职能弱化，社会大环境对会计职业道德的影响等。最后对如何避免会计工作中存在的会计信息失真,如何充分发挥会计的管理职能,加强会计从业人员的职业道德规范等问题提出了意见和建议，使我国会计从事人员职业道德尽快达到规范化。关键词：会计；职业道德；问题Research on the Construction of Accounting Professional Ethics in ChinaAbstractProfessional ethics is essentially a special social ideology, and it is the moral norms and standards that people should follow in their professional activities. Accounting professional ethics is a code of conduct that accounting professionals should abide by. Good accounting professional ethics is not only conducive to improving the professional level of accounting professionals, shaping a good accounting professional environment, but also helping accounting professionals to avoid the moral hazards faced by accounting behaviors and reduce accounting professional ethical errors. This paper mainly uses the literature research method to study the problems existing in China's accounting professional ethics, and...