浅谈我国会计职业道德建设摘要会计行业是发展我国社会主义市场经济的重要基础，同时也是诚信行业。如果会计行业失去诚信，弄虚作假，欺诈舞弊，会计关系得以存在的基础就会随之坍塌，会计行业的生命力亦会就此完结。因此，加强会计职业道德建设对于会计行业自身的发展和我国市场经济的健康发展都具有十分重要的意义。会计职业道德建设问题及其对策研究具有积极的现实意义和理论意义。构建会计职业道德系统、推进会计职业道德建设、提高会计道德水平是不做假账、根除假账、彻底规范我国会计市场秩序、从源头上根治腐败的根本性措施。首先，本文介绍了我国会计职业道德的现状，从观念和业务水平等方面进行展开。其次，从内部和外部原因对我国会计职业道德缺失的原因进行介绍。再次，针对前一部分提出的会计职业道德缺失的原因，提出强化会计职业道德建设的对策措施。最后，对全文进行总结。关键词：会计，职业道德，企业IntroductiontoaccountingprofessionalethicsconstructioninourcountryAbstractAccountingindustryistheimportantfoundationofdevelopingoursocialistmarketeconomy,isalsothecreditindustry.Ifaccountingindustrylosehonesty,fraud,fraud,theexistenceisthebasisoftherelationshipbetweenaccountingwillthencollapse,thevitalityoftheaccountingprofessionalsocanbefinished.Therefore,strengthenaccountingprofessionalethicsconstructionforthedevelopmentoftheaccountingindustryitselfandthehealthydevelopmentofChina'smarketeconomyhasveryimportantsignificance.Accountingprofessionalethicsconstructionproblemsandcountermeasuresresearchhaspositivepracticalsignificanceandtheorysignificance.Constructionofaccountingprofessionalethicssystem,promotetheaccountingprofessionalethicsconstruction,improvethelevelofaccountancymoralityisnotaccountingfraud,theeradicationoffalseaccounting,standardizetheorderofChineseaccountingmarketcompletely,thefundamentalmeasurestoeffectaradicalcureofcorruptionatthesource.Firstofall,thispaperintroducesthepresentsituationoftheaccountingprofessionalethicsinourcountry,fromtheconceptandthebusinesslevel,etc.Secondly,fromtheinternalandexternalreasonsforthelackofaccountingprofessionalethicsinourcountryareintroduced.Again,fortheformerpartofthelackofaccountingprofessionalethics,andputsforwardsomecountermeasurestostrengthentheaccountingprofessionalethicsconstructionmeasures.Finally,tosummarizethefulltext.Keywords:Accounting,professionalethics,enterprise目录一绪论...................................................................................................................1二、我国会计职业道德现状...........................................................2（一）会计职业道德观念淡薄.............................................2（二）业务水平偏低，缺乏钻研业务精神..........2（三）追求私利，监守自盗....................................................3（四）违背原则，弄虚作假....................................................3三、我国会计职业道德缺失的成因分析........................5（一）单位内部影响因素...........................................................51.从业环境对会计职业道德的影响............................52.会计人员的总体道德素质偏低的影响..............5（二）单位外部影响因素...........................................................61.市场经济的负面影响造成人们价值取向的偏差........................................................................................................................................62.政府监管不力....................................................................................73.分配不均.......................
