会计职业道德问题探讨摘要：一般来说，我们所指的职业道德就是在工作环境之下，工作人员与其他人员所发生的各种人际关系以及工作人员对自我工作的各种要求。对于会计工作者来说，更需要按照会计从业标准来时刻践行自己的工作。目前会计的重要性不言而喻，所以，会计从业人员的职业道德水平就显得非常重要，虚假不实的会计信息会阻碍我国经济的健康发展，一旦会计因为职业道德丧失而出现信息失真、谎报、瞒报的问题，这不仅危害着会计职业道德，同时，也给社会和投资者方面带来了巨大的困扰。所以我们要正确的看待这一问题，并结合实际客观的尝试提出一些问题的解决措施。关键词：会计人员；职业道德；对策；DiscussiononAccountingProfessionalEthicsAbstract:Generallyspeaking,werefertotheprofessionalethicsisintheworkenvironment,thestaffandotherstaffofallkindsofinterpersonalrelationsandstaffontheirownworkrequirements.Foraccountants,itismorenecessarytopracticetheirworkinaccordancewiththeaccountingprofessionalstandards.Currentaccountingimportanceisself-evident,therefore,theaccountingpersonnelprofessionalmorallevelitisveryimportant,falsefalseaccountinginformationwillhinderthehealthydevelopmentofourcountry'seconomy,oncetheaccountinginformationdistortionbecauseoftheprofessionalmoralloss,falselyreport,concealtheproblem,whichnotonlyharmtheaccountingprofessionalethics,atthesametime,alsotothesocietyandinvestorshasbroughtgreattrouble.Soweshouldlookatthisproblemcorrectly,andtrytoputforwardsomemeasurestosolvetheproblem.Keywords:accountingpersonnel；professionalethics；countermeasureI目录1引言.......................................................................................................................................12会计职业道德的概述.............................................................................................................12.1会计职业道德的概念..................................................................................................12.2会计职业道德的基本内容..........................................................................................22.3会计职业道德的基本特征..............................................................................................22.4会计职业道德的作用......................................................................................................33会计职业道德的现状分析....................................................................................................43.1会计职业道德存在的问题........................................................................................43.1.1会计信息虚假..................................................................................................43.1.2会计法律法规意识淡薄..................................................................................43.1.3会计道德教育不够重视.......................................................................................43.2会计职业道德问题形成的原因..................................................................................53.2.1会计人员自身道德素质偏低...........................................................................53.2.2会计职业道德教育滞后...................................................................................53.2.3社会环境因素对会计职业道德的影响...........................................................54会计职业道德问题的对策.....................................................................................................64.1加强会计...
