會(huì)計(jì)職業(yè)道德問(wèn)題研究畢業(yè)論文-所有專業(yè)(存儲(chǔ)版)
【正文】 職業(yè)道德具有很強(qiáng)的時(shí)代性。財(cái)務(wù)工作既不能獨(dú)立于各行、各業(yè)、各部門而存在，又不能置于各行各業(yè)各部門之上。要使這些政策、法規(guī)制度得以順利貫利和實(shí)施，必須堅(jiān)持原則。為了大力發(fā)展社會(huì)主義市場(chǎng)經(jīng)濟(jì)，開(kāi)展與之相適應(yīng)、相匹配的會(huì)計(jì)職業(yè)道德與誠(chéng)信建設(shè)顯得尤其重要和迫切。誠(chéng)信是市場(chǎng)經(jīng)濟(jì)的重要基石，也是會(huì)計(jì)行業(yè)的立行之本，目前，我國(guó)會(huì)計(jì)行業(yè)面臨著前所未有的“誠(chéng)信危機(jī)”。市場(chǎng)經(jīng)濟(jì)發(fā)展的歷史證明，“管理，崇尚倫理道德”是一新趨勢(shì)，會(huì)計(jì)崇尚倫理道德，這是現(xiàn)代人管理和行為科學(xué)的必然發(fā)展與要求。 ........................................................................ 1 會(huì)計(jì)職業(yè)道德的研究背景 ............................................................................... 1 會(huì)計(jì)職業(yè)道德的研究意義 ............................................................................... 1 ................................................................................................ 1 會(huì)計(jì)職業(yè)道德概念和特征 ..................................................................................................1 原性則 ..................................................................................................... 2 無(wú)私性 ..................................................................................................... 2 服務(wù)性 ..................................................................................................... 2 時(shí)代性 ..................................................................................................... 3 遵循客觀經(jīng)濟(jì)規(guī)律 ................................................................................. 3 會(huì)計(jì)職業(yè)道德的要求 ............................................................................................................3 愛(ài)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(shí)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(shí)淡薄 ..............................................................................5 缺乏鉆研業(yè)務(wù)，精益求精的精神 ...................................................................................5 會(huì)計(jì)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(huì)計(jì)數(shù)據(jù)，假造憑證 ..........................................................7 ................................................................................ 7 受社會(huì)不良風(fēng)氣的影響 .......................................................................................................7 受我國(guó)缺乏健全的法制環(huán)境影響 ...................................................................................7 利益驅(qū)動(dòng) .....................................................................................................................................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(huì)計(jì)誠(chéng)信環(huán)境 ..................................................................................................9 建立會(huì)計(jì)人員誠(chéng)信檔案 .......................................................................................................9 深入開(kāi)展會(huì)計(jì)職業(yè)道德 教育 .......................................................................................... 10 加大對(duì)違反會(huì)計(jì)職業(yè)道德行為的打擊力度 ............................................................ 10 建立會(huì)計(jì)崗位輪換制度，推行會(huì)計(jì)委派制 .............................................................11 結(jié)論 .............................................................................................................................. 12 參考文獻(xiàn) ............................
環(huán)評(píng)公示相關(guān)推薦
鄂ICP備17016276號(hào)-1