会计职业道德建设中存在的问题与对策研究分析 财务会计学专业VIP专享

会计职业道德建设中存在的问题与对策研究摘要：会计职业道德建设是一项涉及面广的社会系统工程，随着会计改革不断深入，会计行业越来越为世人所瞩目，本文首先通过对虚假企业会计信息泛滥现象的思考,同时结合市场经济与会计诚信的内在联系,提出了在目前加强会计诚信与会计职业道德建设的重要性和紧迫性。其次,对会计职业道德存在问题和会计诚信缺失的原因从各个角度、各个层面进行了相关的剖析。加强会计职业道德建设尤为重要，因此加强我国会计职业道德建设具有极其重要的意义。 关键词 ：会计 道德建设 职业道德Abstract: the accounting occupation morals construction is one involves an area wide social system project, have a long way to go. Especially with the development of market economy and economic globalization process accelerate, along with deepening the reform of accounting, the accounting industry increasingly attracted worldwide attention, emphasis on integrity of accounting, strengthen the accounting occupation morals construction is particularly important, accordingly strengthen our country accounting occupation moral construction has very important significance. Occupation moral is the moral practice in the occupation activity specific reflect, also be social morals important constituent, its main characteristic is the practice of occupation, and inheritance. As a result of all walks of life occupation activity contents and characteristics of different occupation, the occupation moral content is not the same. As physicians must follow the" heal the wounded and rescue the dying, mend his ways to save him" ethics, businessman should follow the" genuine goods at a fair price,of ethics.Keywords: accounting ethics construction problems and Countermeasures1 综述1.1 本文的研究意义及目的随着社会经济的快速发展使会计环境变得复杂多样，不确定经济事项目增多，在会计法制不断改进完善的过程中，部分人和单位利用自身的条件，进行会计造假行为，严重影...