我國(guó)財(cái)務(wù)會(huì)計(jì)及職業(yè)道德建設(shè)管理知識(shí)分析(已修改)
2025-08-08 12:09 本頁面
【正文】 淺析會(huì)計(jì)職業(yè)道德建設(shè)摘 要本文以會(huì)計(jì)職業(yè)道德為基礎(chǔ)，從會(huì)計(jì)職業(yè)道德的角度對(duì)會(huì)計(jì)行為進(jìn)行了分析，探討在會(huì)計(jì)行為過程中存在的職業(yè)道德因素。討論了我國(guó)會(huì)計(jì)道德缺失造成的現(xiàn)狀及其危害，并分析了造成這種現(xiàn)狀的原因。針對(duì)這些原因，文章認(rèn)為應(yīng)通過加強(qiáng)會(huì)計(jì)道德建設(shè)以便為會(huì)計(jì)行為實(shí)踐提供指導(dǎo)、加強(qiáng)會(huì)計(jì)職業(yè)道德教育以便提高會(huì)計(jì)行為人的道德素質(zhì)、優(yōu)化會(huì)計(jì)環(huán)境以便于會(huì)計(jì)職業(yè)道德建設(shè)等措施來完善我國(guó)的會(huì)計(jì)職業(yè)道德建設(shè)。目的是從會(huì)計(jì)職業(yè)道德角度為會(huì)計(jì)行為人的行為規(guī)范提供一定的倫理依據(jù)和標(biāo)準(zhǔn)，以防止會(huì)計(jì)行為人不道德會(huì)計(jì)行為的發(fā)生。關(guān)鍵詞： 職業(yè)道德，會(huì)計(jì)，現(xiàn)狀，措施 Analysis on Accounting Occupation Morals ConstructionABSTRACTBased on the accounting occupation moral basis, From the accounting occupation morals of accounting behavior is analyzed. Discussion on accounting behavior exists in the process of occupation moral factors. Discussed our country accounting ethics present situation and its the harm caused by, And the analysis of the reasons for this situation. For these reasons. The article thinks should be through the strengthening of accounting ethics construction so as to provide a guidance for the practice of accounting behavior strengthening occupation moral education of accounting in order to improve the accounting behavior of people39。s moral quality, optimizing the environmental accounting to accounting occupation morality construction measures to perfect China39。s accounting occupation morals construction. The purpose is form the accounting occupation morals angle for accounting behavior rule of human behavior to provide certain ethical basis and standards, in order to prevent accounting behavior person immoral accounting behaviors.KEYWORDS：“Occupation moral”，“Accounting”，“Present situation”， “Measures”目 錄引 言 1 1會(huì)計(jì)職業(yè)道德概述 1 2 2 2 2會(huì)計(jì)職業(yè)道德的作用 3 3 3 4 4 3會(huì)計(jì)職業(yè)道德的現(xiàn)狀以及存在的問題 4 5 5 ，缺乏鉆研業(yè)務(wù)精神 6 ，監(jiān)守自盜 6 ，弄虛作假 6 6 4我國(guó)會(huì)計(jì)職業(yè)道德缺失的原因 7 7 7 8 。 8 5加強(qiáng)會(huì)計(jì)職業(yè)道德建設(shè)的措施 8 9 ，改變監(jiān)督機(jī)制加大國(guó)家監(jiān)管力度 9 10 ，繼續(xù)教育中的職業(yè)道德教育 10 10 ，不斷增加新知識(shí) 11 結(jié)束語 11 參考文獻(xiàn) 12 后 記 12 12 / 15淺談會(huì)計(jì)職業(yè)道德建設(shè)引 言在眾多的經(jīng)濟(jì)信息中，會(huì)計(jì)信息占有舉足輕重的地位,虛假的會(huì)計(jì)信息給社會(huì)、企業(yè)、個(gè)人造成了極大的傷害。會(huì)計(jì)信息失真與職業(yè)道德密切相關(guān)。國(guó)家加強(qiáng)了有關(guān)法制建設(shè)
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