【正文】 研究意義 ...............................................................................1 .................................................................................................1 會計職業(yè)道德概念和特征 ..............................................................................................1 原性則 .....................................................................................................2 無私性 .....................................................................................................2 服務(wù)性 .....................................................................................................2 時代性 .....................................................................................................3 遵循客觀經(jīng)濟(jì)規(guī)律 .................................................................................3 會計職業(yè)道德的要求 .......................................................................................................3 愛崗敬業(yè) .................................................................................................3 熟悉法規(guī) .................................................................................................3 依法辦事 .................................................................................................3 客觀公正 .................................................................................................4 搞好服務(wù) .................................................................................................4 保守秘密 .................................................................................................4 .....................................................................4 違反實事求是、客觀公正的道德規(guī)范 ......................................................................4 不熟悉法規(guī)，遵紀(jì)守法的意識淡薄 ...........................................................................5 缺乏鉆研業(yè)務(wù)，精益求精的精神 ...............................................................................5 會計人員業(yè)務(wù)能力差，內(nèi)部管理混亂 ......................................................................6 授意、指使、強(qiáng)令篡改會計數(shù)據(jù)，假造憑證 .......................................................7 .................................................................................7 受社會不良風(fēng)氣的影響 ...................................................................................................7 受我國缺乏健全的法制環(huán)境影響 ...............................................................................7 利益驅(qū)動 ...............................................................................................................................8 .........................................................................8 健全相關(guān)法律法規(guī)，強(qiáng)化法制監(jiān)管 ...........................................................................8 培育良好的會計誠信環(huán)境 ..............................................................................................9鄭州升達(dá)經(jīng)貿(mào)管理學(xué)院畢業(yè)設(shè)計（或論文）1 建立會計人員誠信檔案 ...................................................................................................9 深入開展會計職業(yè)道德教育 .......................................................................................10 加大對違反會計職業(yè)道德行為的打擊力度 ..........................................................10 建立會計崗位輪換制度，推行會計委派制 ..........................................................11結(jié)論 ..............................................................................................................................12參考文獻(xiàn) ......................................................................................................................13致謝 ..............................................................................................................................13