浅析会计职业道德建设摘要本文以会计职业道德为基础，从会计职业道德的角度对会计行为进行了分析，探讨在会计行为过程中存在的职业道德因素。讨论了我国会计道德缺失造成的现状及其危害，并分析了造成这种现状的原因。针对这些原因，文章认为应通过加强会计道德建设以便为会计行为实践提供指导、加强会计职业道德教育以便提高会计行为人的道德素质、优化会计环境以便于会计职业道德建设等措施来完善我国的会计职业道德建设。目的是从会计职业道德角度为会计行为人的行为规范提供一定的伦理依据和标准，以防止会计行为人不道德会计行为的发生。关键词：职业道德，会计，现状，措施AnalysisonAccountingOccupationMoralsConstructionABSTRACTBasedontheaccountingoccupationmoralbasis,Fromtheaccountingoccupationmoralsofaccountingbehaviorisanalyzed.Discussiononaccountingbehaviorexistsintheprocessofoccupationmoralfactors.Discussedourcountryaccountingethicspresentsituationanditstheharmcausedby,Andtheanalysisofthereasonsforthissituation.Forthesereasons.Thearticlethinksshouldbethroughthestrengtheningofaccountingethicsconstructionsoastoprovideaguidanceforthepracticeofaccountingbehaviorstrengtheningoccupationmoraleducationofaccountinginordertoimprovetheaccountingbehaviorofpeople'smoralquality,optimizingtheenvironmentalaccountingtoaccountingoccupationmoralityconstructionmeasurestoperfectChina'saccountingoccupationmoralsconstruction.Thepurposeisformtheaccountingoccupationmoralsangleforaccountingbehaviorruleofhumanbehaviortoprovidecertainethicalbasisandstandards,inordertopreventaccountingbehaviorpersonimmoralaccountingbehaviors.KEYWORDS：“Occupationmoral”，“Accounting”，“Presentsituation”，“Measures”目录引言........................................................................................................................................-1-1会计职业道德概述...................................................................................................................-1-1.1会计职业道德是调整会计职业活动利益关系的手段.................................................-2-1.2会计职业道德具有相对稳定性....................................................................................-2-1.3会计的职业道德具有广泛的社会性............................................................................-2-2会计职业道德的作用...............................................................................................................-3-2.1会计职业道德是对会计法律制度的重要补充............................................................-3-2.2会计职业道德是规范会计行为的基础........................................................................-3-2.3会计职业道德是实现会计目标的重要保证................................................................-4-2.4会计职业道德是会计人员提高素质的内在要求.........................................................-4-3会计职业道德的现状以及存在的问题...................................................................................-4-3.1会计信息失真问题严重................................................................................................-5-3.2会计职业道德观念淡薄................................................................................................-5-3.3财会业务水平偏低，缺乏钻研业务精神....................................................................-6-3.4追求私利，监守自盗....................................................................................................-6-3.5....
