【正文】 職業(yè)道德具有很強的時代性。財務工作既不能獨立于各行、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施，必須堅持原則。為了大力發(fā)展社會主義市場經(jīng)濟，開展與之相適應、相匹配的會計職業(yè)道德與誠信建設顯得尤其重要和迫切。誠信是市場經(jīng)濟的重要基石，也是會計行業(yè)的立行之本，目前，我國會計行業(yè)面臨著前所未有的“誠信危機”。市場經(jīng)濟發(fā)展的歷史證明，“管理，崇尚倫理道德”是一新趨勢，會計崇尚倫理道德，這是現(xiàn)代人管理和行為科學的必然發(fā)展與要求。 ........................................................................ 1 會計職業(yè)道德的研究背景 ............................................................................... 1 會計職業(yè)道德的研究意義 ............................................................................... 1 ................................................................................................ 1 會計職業(yè)道德概念和特征 ..................................................................................................1 原性則 ..................................................................................................... 2 無私性 ..................................................................................................... 2 服務性 ..................................................................................................... 2 時代性 ..................................................................................................... 3 遵循客觀經(jīng)濟規(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 ................................................................................................. 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)，遵紀守法的意識淡薄 ..............................................................................5 缺乏鉆研業(yè)務，精益求精的精神 ...................................................................................5 會計人員業(yè)務能力差，內部管理混亂 .........................................................................6 授意、指使、強令篡改會計數(shù)據(jù)，假造憑證 ..........................................................7 ................................................................................ 7 受社會不良風氣的影響 .......................................................................................................7 受我國缺乏健全的法制環(huán)境影響 ...................................................................................7 利益驅動 .....................................................................................................................................8 ........................................................................ 8 健全相 關法律法規(guī)，強化法制監(jiān)管 ..............................................................................8 培育良好的會計誠信環(huán)境 ..................................................................................................9 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 結論 .............................................................................................................................. 12 參考文獻 ............................