本科论文摘 要会计是我国企业中的重要职位，对于企业的盈利以及可持续发展都有重要的意义，如果企业的会计缺失诚信，在会计工作中弄虚作假，会影响企业的持续发展，也会影响我国金融行业的整体稳定。因此，加强会计人员的职业道德建设对于我国资本市场发展十分重要。因此，本文以会计职业道德作为研究对象。首先，对会计职业道德概念，特性以及含义等进行分析，为后续的研究奠定理论基础。其次，对我国当前会计工作人员在工作的过程中存在的问题进行分析，指出存在会计内部控制建设薄弱，会计独立性不强以及会计法律法规不完善等问题，提出应该从强化民营企业会计基础工作，强化社会政府监督机构，提高企业会计人员职业素质以及推行诚信制度等方面来完善。最后以欣泰电气财务造假进行案例分析，指出财务人员造假的原因以及相应的启示，为其他公司提供借鉴。关键字：会计人员，职业道德，建设，问题，措施本科论文AbstractAccounting is an important position in Chinese enterprises, which is of great significance to the profitability and sustainable development of enterprises. If the accounting of enterprises lacks integrity and practices fraud in accounting work, it will affect the sustainable development of enterprises and the overall stability of China's financial industry. Therefore, strengthening the professional ethics of accountants is very important for the development of China's capital market. Therefore, this paper takes the accounting professional ethics as the research object. Firstly, the concept, characteristics and meanings of accounting professional ethics are analyzed to lay a theoretical foundation for the subsequent research. Secondly, for the current work accounting personnel in the analysis of existing problems in the process, points out that the existing accounting internal control construction is weak, the accounting independence is not strong and accounting problems such as imperfect laws and regulations, proposed should from strengthening accounting foundation wor...
