會(huì)計(jì)畢業(yè)論文--淺論會(huì)計(jì)人員的職業(yè)道德建設(shè)(存儲(chǔ)版)
【正文】 ...........................................................................IABSTRACT..........................................................................................................................................................II0 前言 ....................................................................................................................................................................11 概述會(huì)計(jì)職業(yè)道德 ............................................................................................................................................1 會(huì)計(jì)職業(yè)道德的主要內(nèi)容 ..............................................................1 會(huì)計(jì)職業(yè)道德的基本特征 ..............................................................1 會(huì)計(jì)職業(yè)道德的形成與發(fā)展 ............................................................12 加強(qiáng)會(huì)計(jì)人員職業(yè)道德建設(shè)的重要意義 ........................................................................................................2 會(huì)計(jì)職業(yè)道德是對(duì)會(huì)計(jì)法律制度的重要補(bǔ)充 ........................................2 會(huì)計(jì)職業(yè)道德是規(guī)范會(huì)計(jì)行為的基礎(chǔ) .................................................2 會(huì)計(jì)職業(yè)道德是實(shí)現(xiàn)會(huì)計(jì)目標(biāo)的重要保證 ...........................................2 會(huì)計(jì)職業(yè)道德是會(huì)計(jì)人員提高素質(zhì)的內(nèi)在要求 ......................................33 我國(guó)會(huì)計(jì)人員職業(yè)道德的現(xiàn)狀 ........................................................................................................................3 會(huì)計(jì)職業(yè)道德觀念淡薄 .................................................................3 會(huì)計(jì)誠(chéng)信缺乏 ............................................................................3 財(cái)會(huì)業(yè)務(wù)水平偏低 .......................................................................44 會(huì)計(jì)人員職業(yè)道德失范的原因 ........................................................................................................................4 會(huì)計(jì)約束機(jī)制不健全，缺乏監(jiān)督管理 .................................................4 會(huì)計(jì)失信的成本低，處罰力度不夠 ...................................................4 會(huì)計(jì)從業(yè)環(huán)境不利于會(huì)計(jì)人員良好職業(yè)道德的形成 ................................4 職業(yè)道德教育落后，會(huì)計(jì)人員業(yè)務(wù)素質(zhì)偏低 ........................................55 加強(qiáng)會(huì)計(jì)職業(yè)道德建設(shè)的對(duì)策措施 ................................................................................................................5 健全和完善會(huì)計(jì)監(jiān)管機(jī)制 ..............................................................5 完善會(huì)計(jì)職業(yè)道德的評(píng)價(jià)獎(jiǎng)懲機(jī)制 ...................................................5IV 培育良好的會(huì)計(jì)誠(chéng)信環(huán)境 ..............................................................6 加強(qiáng)會(huì)計(jì)職業(yè)道德教育 ...........................................................................6結(jié)論 ........................................................................................................................................................................7致謝語(yǔ) ...........................................................................
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