学号 xxx xx 大 学 xxx毕 业 论 文论文题目 浅谈会计人员基本职业道德 --- 不做假帐 姓 名 xxx 专 业 会计学 指导老师 xxx 20xx 年 xx 月 xx 日摘要与关键词摘要：会计职业道德，就是会计人员在会计事务中正确处理人与人之间经济关系的行为规总和，即会计人员从事会计工作应遵循的道德标准。“不做假帐”是会计从业人员基本的职业道德和行为准则。这就是说，会计行业本身的性质决定了所有会计人员必须已诚信为本，操守为重，遵循准则，不做假帐。本文首先从概念方面，对会计职业道德的有关容进行了简单介绍，然后从五个方面分析导致会计做假帐的原因，最后，提出了治假的对策和综合治理办法。关键词：会计、职业道德、不做假帐Abstract and key wordAbstract：Accountant the occupational ethics, is accountant the personnel inbusiness correctly processes between the person and the person inaccountant the economical relations behavior standards sum total,namely accountant the personnel is engaged in the moral standard whichaccountant the work should follow. "Does not make the forged account"is accountant jobholders's basic occupational ethics and the behaviorcriterion. This meant that, accountant the profession itself naturehad decided all accountants the personnel must the good faith forthis, the personal integrity for be heavy, follows the criterion, doesnot make the forged account. This article first from the concept aspect, the occupational ethicsrelated content has carried on the simple introduction to accountant,then analyzes from five aspects causes accountant to make the forgedaccount the reason, finally, proposed governs the vacation thecountermeasure and the comprehensive program of public order means.Key word: Accountant, the occupational ethics, does not make theforged account目 录浅谈会计人员基本职业道德……………………………………………5一、导致会计人员做假帐的原因………………………………………61、屈从领导的压力，被动做假…………………………...
