试论会计人员职业道德建设摘要会计职业道德是指在会计职业活动中应当遵循的、体现会计职业特征的、调整会计职业关系的职业行为准则和规范，这些行为准则规范是会计人员诚信的表现。随着经济国际化的日益形成,各种经济形式的不断涌现,给企业的发展带来了无限的商机和收益,也给企业会计人员的工作带来机遇和挑战。在我国市场经济高度发展的过程中，出现诸多由于会计人员的职业道德标准下滑而引发的违反会计职业道德的问题，造成许多严重的后果。会计行业如今正面临着空前的“诚信危机”。作为从事会计核算和财务管理的会计人员,企业的发展和会计人员自身息息相关,这就要求会计人员在不断学习新知识、解决新问题的同时,还要面对各种各样的腐朽思想的诱惑,因此加强会计职业道德建设,提高会计人员素养,就显得尤为重要。关键词：会计；职业道德；目前现状；形成原因；完善对策OntheaccountingstaffofprofessionalethicsABSTRACTAccountingEthicsreferstoactivitiesintheaccountingprofessionshouldfollow,reflectingthecharacteristicsoftheaccountingprofession,theadjustmentofprofessionalconductprofessionalrelationshipsaccountingstandardsandnorms,thesenormsofconductperformanceaccountingpersonnelintegrity.Withthegrowinginternationalizationoftheeconomytoformvariousformsofemergingeconomies,thedevelopmentofenterpriseshasbroughtenormousopportunitiesandbenefits,italsobringsopportunitiesandchallengestotheworkoftheaccountingstaffoftheenterprise.InthecourseoftheheightofChina'smarketeconomydevelopment,manyproblemsarisebecauseofaccountingethicsviolationofethicalstandardsfortheaccountingstaffdownturntriggered,causingmanyseriousconsequences.Today,theaccountingindustryisfacingunprecedented"creditcrisis."Asaccountingpersonnelengagedinaccountingandfinancialmanagement,businessdevelopmentandaccountingpersonnelthemselvesarecloselyrelated,whichrequiresaccountingstaffisconstantlylearningnewknowledgetosolvenewproblems,wemustalsofacethetemptationofavarietyofdecadentideasthereforestrengthentheaccountingprofessionalethics,improvequalityofaccountingpersonnel,itisparticularlyimportant.Kyewords:ccounting;professionalethics;presentsituation;causes;PerfectingCountermeasures目录1会计职业道德概述.....................................................................................................31.1会计职业道德的概念和特征..........................................................................41.2会计职业道德规范的主要内容......................................................................42会计职业道德存在的问题和原因.............................................................................62.1会计职业道德存在的问题..............................................................................62.1.1会计人员道德观念缺失...................................62.1.2会计人员业务水平低.....................................72.1.3追求私利违背道德.....................................82.1.4工作压力过大，造假现象严重.............................92.2会计职业道德问题存在的原因......................................................................92.2.1会计人员道德缺失.......................................92.2.2客观环境的影响........................................102.2.3法律体系不健全和政府监督不力..........................103加强会计职业道德建设...........................................................................................113.1完善法律制度，建立健全会计法规............................................................113.1.1适应发展需要，积极修订会计法律法规....................113.1.2...
