会计财务管理专业 论会计人员职业道德

I论会计人员职业道德摘 要改革开放后，我国进入了科技、军事、经济迅速发展的时期。在各方面都迅猛发展的今天，很多企业都难抵钱财的诱惑，都试图通过虚增利润或虚减利润的方式为企业获得利益。在我国，财务造假、会计信息失真的案件时有发生。前段时间，“扇贝”事件还曾掀起一番热潮。这一切问题都应归溯于会计人员的职业道德。本文从道德、职业道德以及会计职业道德的内涵和意义本身出发，通过了解国内外会计人员职业道德现状，分析现今人们会计职业道德缺失的原因，并去研究和发现会计法规体系和监督制度的不足，提出改变当今这种不良局面的方法和建议。关键词：职业道德；社会舆论；会计信息失真；会计法规体系IIOn the professional ethics of Accountants personnelAbstractAfter the reform and opening up, our country entered the period of rapid development of science and technology, military and economy.In all aspects of the rapid development of today, a lot of enterprises are difficult to resist the temptation of money, are trying to gain profits for the enterprise through the way of false profit or false profit reduction.In our country, the case of financial fraud, accounting information distortion occurs from time to time.Some time ago, the "scallop" incident also set off a wave of enthusiasm.All these problems should be traced back to the professional ethics of accountants.This article from the connotation of morality, professional ethics and accounting professional ethics and the meaning itself, by understanding accounting personnel occupational ethics present situation at home and abroad, analyses the reason of nowadays people lack of the accounting professional ethics, and to research and find accounting regulations system and supervision system, the deficiency of the proposed change method and suggestion in this bad situation today.Key words: professional ethics public opinion; accounting information distortion; Accounting regu...