目录中文摘要............................................................IAbstract...........................................................II第1章绪论.........................................................11.1研究背景及意义...............................................11.2国内外研究综述...............................................11.2.1国内相关研究...........................................11.2.2国外相关研究...........................................2第2章概述.........................................................42.1会计职业道德概述............................................42.2会计职业道德规范的内容......................................4第3章我国会计人员职业道德现状及存在的问题.........................63.1我国会计人员职业道德的现状..................................63.2我国会计人员职业道德存在的问题..............................73.2.1道德意识不强，缺乏荣辱观...............................73.2.2个人法律意识淡薄.......................................73.2.3工作态度不端正.........................................8第4章会计职业道德缺失的危害......................................104.1造成国家税收和国有资产流失.................................104.2阻碍企业自身的发展.........................................104.3损害会计人员自身的地位.....................................114.4扰乱正常的市场经济秩序.....................................114.5增加社会的不稳定因素.......................................11第5章会计人员职业道德缺失的原因分析..............................125.1会计职业道德缺失的内部原因..................................125.1.1缺乏有效的内部控制制度................................125.1.2从属单位领导，个人独立性弱............................125.1.3抵制不正之风的自觉性差................................125.2会计职业道德缺失的外部原因..................................135.2.1法律和相关法规不健全..................................135.2.2会计制度自身的局限性..................................135.2.3社会道德环境恶化的影响................................155.2.4会计监督体制不健全....................................155.2.5会计失信成本低，处罚较轻..............................16第6章完善我国会计职业道德建设的对策..............................176.1针对内部层面的对策.........................................176.1.1强化会计岗位建设，完善内部控制制度....................176.1.2加强单位诚信教育，提高负责人职业道德水平..............186.1.3加强职业道德教育，树立正确的思想道德观................186.2针对外部层面的对策.........................................196.2.1健全相关法律法规，做到有法可依........................196.2.2完善会计制度建设，加强会计信息交流....................206.2.3培育良好的会计诚信环境................................206.2.4建立系统有效的监督机制................................216.2.5加大惩处力度，严格财经纪律............................22结论.............................................................23参考文献...........................................................24致谢.............................................................25附录.............................................................26附录一英文文献................................................26附录二中文翻译................................................31附录三任务书..................................................34附录四开题报告................................................36我国会计人员职...
