會(huì)計(jì)畢業(yè)論文-關(guān)于會(huì)計(jì)職業(yè)道德的探討(存儲(chǔ)版)
【正文】 ............6 失信成本低....................................................65加強(qiáng)會(huì)計(jì)職業(yè)道德建設(shè)的具體措施. ................................7 ，強(qiáng)化法制體制. ................................7 “誠實(shí)守信，愛崗敬業(yè)”的會(huì)計(jì)職業(yè)道德形象.................7 ，提高會(huì)計(jì)人員素質(zhì)...............76加大對(duì)違反會(huì)計(jì)職業(yè)道德行為的打擊力度. ................................7 同流合污等現(xiàn)象要嚴(yán)懲...........................................8 考核制度.......................................................8 會(huì)計(jì)委派制中委派會(huì)計(jì)的產(chǎn)生及輪換制度...........................97 如何建立和堅(jiān)持會(huì)計(jì)職業(yè)道德.........................................9 加強(qiáng)政治學(xué)習(xí)...................................................9 建立監(jiān)督機(jī)制...................................................9 建立會(huì)計(jì)人員誠信檔案. ................................10結(jié)論 ................................................................11參考文獻(xiàn) .............................................................12致謝.............................................................131前 言 現(xiàn)實(shí)生活中，諸多的貪污、行賄受賄、大吃大喝、鋪張浪費(fèi)，都要經(jīng)過會(huì)計(jì)人員之手。會(huì)計(jì)職業(yè)道德可以配合國家制度，調(diào)整職業(yè)關(guān)系中的經(jīng)濟(jì)利益關(guān)系，維護(hù)正常的經(jīng)濟(jì)秩序。沒有任何一個(gè)社會(huì)制度能夠容忍虛假會(huì)計(jì)信息，也沒有任何一個(gè)經(jīng)濟(jì)主體會(huì)允許會(huì)計(jì)人員私自向外界提供或者泄露單位的商業(yè)秘密，會(huì)計(jì)人員在職業(yè)活動(dòng)中誠實(shí)守信、客觀公正等是會(huì)計(jì)職業(yè)的普遍要求。該公司的股票在其會(huì)計(jì)造假丑聞敗露后股價(jià)大幅下跌，使廣大股東遭受了巨大的損失，嚴(yán)重干擾了社會(huì)經(jīng)濟(jì)的正常秩序。 從會(huì)計(jì)職業(yè)關(guān)系角度講，會(huì)計(jì)目標(biāo)就是為會(huì)計(jì)職業(yè)關(guān)系中的各個(gè)服務(wù)對(duì)象提供有用的會(huì)計(jì)信息。會(huì)計(jì)職業(yè)道德現(xiàn)狀分析隨著我國經(jīng)濟(jì)體制市場(chǎng)經(jīng)濟(jì)轉(zhuǎn)變過程的加快,各方面的經(jīng)濟(jì)利益矛盾日益突出,各種制度還不鍵全,會(huì)計(jì)人員的身份、 地位也相應(yīng)地發(fā)生了一定的變化,這就造成會(huì)計(jì)人員所操守的職業(yè)道德環(huán)境發(fā)生了很大的變化,對(duì)會(huì)計(jì)人員的適應(yīng)性、 靈活性和多元性提出了更高的要求。論文格式在會(huì)計(jì)核算中, 企業(yè)不按國家有關(guān)法律、 法規(guī)處理,而是為了完成目標(biāo)任務(wù),夸大成績,報(bào)表數(shù)字不是記錄經(jīng)營企業(yè)的真實(shí)經(jīng)營狀況, 而是按領(lǐng)導(dǎo)的要求蓄意作假帳, 擬虛賬,任意調(diào)整成本、 收,引起會(huì)計(jì)信息失真。、 監(jiān)督機(jī)制不完善。單位通過提供虛假會(huì)計(jì)信息可騙取各方面的信任，并因此獲得投資、貸款或減少稅金支出等經(jīng)濟(jì)利益。二是會(huì)計(jì)準(zhǔn)則的滯后性為會(huì)計(jì)造假提供了契機(jī)。民事賠償責(zé)任并不排除刑事責(zé)任等當(dāng)事人應(yīng)當(dāng)承擔(dān)的其他責(zé)任, 以此達(dá)到保護(hù)會(huì)計(jì)信息使用者利益和懲罰違法。崗位定期輪換有利于提高每個(gè)會(huì)計(jì)人員綜合專業(yè)技術(shù)素質(zhì)。二是盡快建立和完善市場(chǎng)退出機(jī)制。.會(huì)計(jì)委派制中委派會(huì)計(jì)的產(chǎn)生及輪換制度，有利于會(huì)計(jì)人員加強(qiáng)誠信及品德操守，加強(qiáng)對(duì)專業(yè)知識(shí)的學(xué)習(xí)和培養(yǎng)，提高其綜合素質(zhì)。建立監(jiān)督機(jī)制，以法管財(cái)監(jiān)督機(jī)制包括兩個(gè)方面：下是會(huì)計(jì)人員監(jiān)督經(jīng)濟(jì)業(yè)務(wù)經(jīng)辦人；二是社會(huì)監(jiān)督會(huì)計(jì)人員。各相關(guān)人員有義務(wù)及時(shí)向單位如實(shí)提供誠信信息和相應(yīng)資料, 并保證真實(shí)。在增強(qiáng)習(xí)慣性推理方面，教育介入是成功的。熱心勸告的目的是要學(xué)生樹立職業(yè)理想并創(chuàng)造美好生活。同時(shí)還要感謝各位老師的大力支持與幫助。His owners, who posted the video on YouTube, said he has a wheelchair but doesn39。Duncan39?！?9。t have achieved what I have done today without my family. I39。s my time to give back.14。m thankful to PSG for giving me the opportunity to continue but I feel now is the right time to finish my career, playing at the highest level. If you had told me as a young boy I would have played for and won trophies with my boyhood club Manchester United, proudly captained and played for my country over one hundred times and lined up for some of the biggest clubs in the world, I would have told you it was a fantasy. I39。s happy, healthy and as far as he knows, normal too.39?！敝魅藗冋f。Despite only having front limbs, the boxer is able to not only balance, but also run really fast and play with the other dogs that joined him for the ，Duncan不僅能讓自己保持平衡，還能快速奔跑，和其余同他一起遠(yuǎn)足的狗 狗玩耍。正是她無私的幫助，我的畢業(yè)論文才能順利的完成?？墒牵壳斑@方面的資料太少，需要研究和發(fā)表會(huì)計(jì)師以及業(yè)內(nèi)人士的正反兩方面的傳記。因?yàn)闀?huì)計(jì)職業(yè)道德的樹立并不單單是會(huì)計(jì)人員, 而是需要企業(yè)領(lǐng)導(dǎo)、負(fù)責(zé)人, 等等多方面的來共同并且不斷的追求崇高的會(huì)計(jì)職業(yè)道德觀念, 達(dá)到更高的會(huì)計(jì)職業(yè)道德境界,造就出高尚的會(huì)計(jì)職業(yè)道德品質(zhì)。誠信檔案主要記錄會(huì)員的基本情況、在誠信方面的良好表現(xiàn)及行為、已經(jīng)出現(xiàn)的有違行業(yè)誠信要求而需予以提示的行為, 以及嚴(yán)重違反法律法規(guī)和職業(yè)道德及準(zhǔn)則、 受到各類處理
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