如何完善会计职业道德评价的措施研究摘要：在世界联系空前密切的今天，各行业早已摆脱孤立发展的状态。而在我国境内，由于市场经济取代计划经济，导致经济发展可谓硕果累累。在此背景下，会计行业的发展环境也迎来翻天覆地的变化，一方面面临这诸多机会，但更多的是挑战，面对新形势和新行业所遇到的挑战前所未有。另一方面，因为文化多样性和信息密集型网络经济已成为发展主流，所以我国会计行业务必主动接受国际各方面的监督。近年来，国内外金融诈骗案件不断涌现，导致人们考虑财务信息的真实性及其重要性。总体而言，会计职业道德即在开展会计工作时要遵守的行为准则，是所有相关工作人员必备的基本素质之一，也是从事会计专业的最低准入门槛。会计工作属于财务管理的重要工作，不仅能影响一个企业的发展，还能影响一个国家的发展，所以会计这一职业肩负着巨大的责任与任务。在会计行业整体环境中，会计职业道德评估也十分重要，如何完善会计职业道德评估措施已成为会计职业道德建设的首要任务，并且也成为了当今会计制度改革的首要问题。关键词:会计职业道德；评价机制；发展现状；科学评价体制HowtoimprovethemeasuresofaccountingprofessionalethicsevaluationSamAccounting,Grade2014,collegeofaccountingInstructor:LiDaiJunAbstract:Continuetostrengthenwiththeglobaleconomicintegration,andafterthereformofourcountryalsoobtainedtherapiddevelopmentofmarketeconomy,butforaccountingthistraditionalindustry,isfacingtheopportunityofdevelopment,intotheglobaleconomicintegration,alsousheredinthegreatchallenge.Inthiscompetitive,culturallydiverseandinformation-intensivenetworkeconomy,China'saccountingindustrymustaccepttheinternationalcommunityandworldsupervision.Inrecentyears,domesticandforeignfinancialfraudcaseshavesprungup,causingpeopletoconsidertheauthenticityoffinancialinformationanditsimportance.Accountingprofessionalethicsreferstotheaccountingprofessionalactivitiesshouldfollowtheprofessionalcodeofconductnorms,allaccountingpersonnelshouldhavethenecessaryprofessionalethicsandprofessionalethics,andisalsooneofaccountingpersonnelprofessionalqualityrequirements.Accountingworkbelongstotheimportantworkoffinancialmanagement,notonlycaninfluencethedevelopmentofanenterprise,alsocaninfluencethedevelopmentofacountry,sotheaccountanttheprofessionshoulderthehugeresponsibilityandmission.Intheaccountingindustryasawholeenvironment,theaccountingprofessionalethicsevaluationisalsoveryimportant,howtoimprovetheaccountingprofessionalethicsevaluationmeasureshasbecomethetoppriorityoftheaccountingprofessionalethicsconstruction,andhasbecometheprimaryproblemintoday'saccountingsystemreform.Keywords:accountingprofessionalethics;evaluationmechanism;developmentstatus;scientificevaluationsystem目录摘要.............................................................................................................IAbstract......................................................................................................I一、会计职业道德评价概述....................................................................1（一）会计职业道德的内容..............................................................1（二）会计职业道德评价体制的概述..............................................1（三）会计职业道德评价原则的概述..............................................2二、完善会计职业道德评价措施的意义................................................2（一）对于企业的重大意义..............................................................2（二）对于社会的重大意义................................................................
