关于会计职业道德的探讨摘要：诚信是中华民族传承百年的优秀品质，亦是会计职业道德的主要内涵。在会计工作中需要服从的，能再现会计工作特质并且能够调节会计职业行为活动的便是会计职业道德。现今，随着经济急剧发展，社会氛围严重影响会计人员的职业道德，会计行业出现诚信危机，在这当中既有会计人员本身缘由，也有企业、社会风气等外部成分影响。近代社会的快速成长所带来的缺陷之一就是会计市场的诚信问题，会计人员的职业道德建设问题愈来愈受到正视。这篇论文以建设会计职业道德的意义为中心，剖释职业道德的近况，以加强会计从业人员的职业道德为焦点，对会计人员职业道德建设的内容进行阐述，从而进行深入探究会计职业道德建设的方法和路径。ABSTRACT:HonestyandcreditaretheexcellentqualitiesthatChinesepeoplehaveinheritedforonehundredyears,andalsothemainconnotationofaccountingprofessionalethics.Accountingethicsistheonethatneedstobeobeyedinaccountingwork,whichcanreproducethecharacteristicsofaccountingworkandregulatetheactivitiesofaccountingprofessionalbehavior.Nowadays,withtherapiddevelopmentofeconomy,thesocialatmospherehasseriouslyaffectedtheprofessionalethicsofaccountants,andthereisacreditcrisisintheaccountingindustry.Amongthem,therearenotonlyreasonsforaccountantsthemselves,butalsoexternalfactorssuchasenterprisesandsocialatmosphere.Oneoftheshortcomingsbroughtaboutbytherapidgrowthofmodernsocietyistheintegrityoftheaccountingmarket.TheconstructionofprofessionalethicsofAccountantshasbeenmoreandmorefaced.Thispaperfocusesonthesignificanceoftheconstructionofaccountingprofessionalethics,explainsthecurrentsituationofprofessionalethics,focusesonstrengtheningtheprofessionalethicsofaccountingpractitioners,elaboratesthecontentsoftheconstructionofaccountingprofessionalethics,andexploresthemethodsandpathsoftheconstructionofaccountingprofessionalethics.关键词：会计职责职业道德继续教育Keywords:AccountingresponsibilitiesProfessionalethicsContinuingEducation目录一、会计职业道德概述......................................................1（一）职业道德的含义...................................................1（二）会计职业道德的内容...............................................1（三）会计职业道德的作用...............................................2（四）加强会计职业道德的意义...........................................3二、会计职业道德建设的主要问题............................................3（一）追求私利丧失职业道德.............................................4（二）缺乏敬业精神.....................................................4（三）会计外部环境弱化.................................................5三、新时期会计道德缺失的原因..............................................5（一）检查与奖惩机制弱化...............................................5（二）会计职业道德教育滞后.............................................6（三）会计人员职业素质整体偏低.........................................6（四）专业胜任能力差...................................................6四、加强会计职业道德建设的对策............................................7（一）创造良好的道德建设环境...........................................7（二）健全适应市场经济的会计职业道德建造体制...........................7（三）健全政治法律体制.................................................7（四）严格财经纪律.....................................................7（五）建立轮岗制度.....................................................8结论...............................................
