I我国中小企业会计职业道德研究摘要会计工作作为企事业单位的重要组成部分，在社会生活的方方面面都有它的身影。随着各种经济形式的不断涌现，给企业带来无尽的发展和收益的同时，也让企业会计人员面临新的机遇和挑战。在市场经济高度发展的过程中，由于会计人员职业道德标准的下降，许多会计出现了职业道德的问题，造成许多严重的后果。要建立会计职业道德，会计从业人员必须从职业道德自身开始，加强建设会计职业道德，对会计职业道德水平有所提升，使会计职业道德真正辅助和补充会计法规，从而树立公平、公正、客观的会计职业形象。关键词：会计职业道德财务造假会计发展IIResearchonAccountingProfessionalEthicsofChineseSmallandMediumEnterprisesAbstractAsanimportantpartofenterprisesandinstitutions,accountingworkhasitsownimageinallaspectsofsociallife.Withtheemergenceofvariouseconomicforms,bringingendlessdevelopmentandbenefitstoenterprises,italsobringsnewopportunitiesandchallengestocorporateaccountants.Intheprocessoftherapiddevelopmentofthemarketeconomy,duetothedeclineoftheprofessionalethicsstandardsofaccountants,manyaccountingproblemshaveemerged,resultinginmanyseriousconsequences.Toestablishaccountingprofessionalethics,accountingpractitionersmuststartfromtheprofessionalethicsitself,strengthentheconstructionofaccountingprofessionalethics,improvethelevelofaccountingprofessionalethics,andmakeaccountingprofessionalethicstrulyassistandsupplementaccountingregulations,thusestablishingfair,justandobjectiveAccountingprofessionalimage.Keywords：AccountingprofessionalethicsfinancialfraudaccountingdevelopmentIII目录1引言.............................................................................................................................................12会计职业道德概述......................................................................................................................12.1职业道德相关的概念.......................................................................................................12.2会计职业道德的内容及要求...........................................................................................12.3会计职业道德的意义.......................................................................................................23会计职业道德的原则及影响因素..............................................................................................23.1会计职业道德的原则.......................................................................................................23.2会计职业道德的影响因素...............................................................................................44会计职业道德的现状问题..........................................................................................................54.1会计人员素质有待提高...................................................................................................54.2会计从属地位不高...........................................................................................................54.3法律法规不够完善...........................................................................................................64.4会计监督名实难符...........................................................................................................65M公司会计职业道德缺失的案例分析......................................................................................75.1M公司会计职业道德的现状分析..............................................
