【正文】 …………………………9 參考文獻(xiàn) ………………………………………………………………………11會(huì)計(jì)職業(yè)道德的建設(shè)問題研究【摘要】本文以會(huì)計(jì)職業(yè)道德理論框架為出發(fā)點(diǎn)，對(duì)會(huì)計(jì)職業(yè)道德的狀況進(jìn)行了簡(jiǎn)單的分析，并提出加快完善我國(guó)會(huì)計(jì)職業(yè)道德的規(guī)范體系，加強(qiáng)教育，強(qiáng)化內(nèi)部制度，改進(jìn)會(huì)計(jì)人員的管理體制，開展道德誠(chéng)信教育，建立誠(chéng)信檔案，規(guī)范會(huì)計(jì)職業(yè)行為，從根本上解決會(huì)計(jì)職業(yè)道德缺失的問題。另外，在實(shí)際工作中折射出會(huì)計(jì)監(jiān)督機(jī)制相當(dāng)不完備。 我國(guó)會(huì)計(jì)職業(yè)道德缺失作用分析（1） 會(huì)計(jì)監(jiān)督不力1. 會(huì)計(jì)監(jiān)督體系不完備,監(jiān)督功能缺失。雖然在過去的二百多年里，由此催生的現(xiàn)代審計(jì)技術(shù)得到了很大的發(fā)展，同時(shí)世界各國(guó)也普遍建立和完善了財(cái)務(wù)會(huì)計(jì)準(zhǔn)則，使會(huì)計(jì)信息的真實(shí)性有了很大的保障?！　∨行滩⑻帥]收財(cái)產(chǎn)2萬元　　對(duì)于上述事實(shí)，陳某無異議，且有電子廠責(zé)任人的陳述、證人證言、抓獲經(jīng)過、扣押物品清單，以及銀行出具的賬戶明細(xì)報(bào)表、電子廠企業(yè)法人營(yíng)業(yè)執(zhí)照、員工工資表等證據(jù)證實(shí)，足以認(rèn)定。 外部監(jiān)督體系需要通過中介服務(wù)機(jī)構(gòu)的審計(jì)和評(píng)估,來保證企業(yè)提供的會(huì)計(jì)報(bào)表數(shù)據(jù)的真實(shí)性和完整性。二是盡快建立和完善市場(chǎng)退出機(jī)制。s performers of the troupe still tour the region39。 work lives easier, but I simply could not digest the fact that that was my sole purpose in life. With no family to support, I was the sole beneficiary of my employment: the paycheck, the benefits, the incentives and the rewards were mine alone. Not much of a purpose in being selfserving, is there? While I was a student, I felt I was leading a purposeful life. Learning new things, broadening my horizons, expanding my life experiences all gave my life a zip and drive that I had not felt since being in survival mode when my kids were small. After graduating college I felt oddly deflated… but by then, China was on my horizon.。s Poly Theater. Their show, titled Ulan Muqir on the Grassland, depicted the history and development of the art troupe. Being from the region allowed me to embrace the culture of Inner Mongolia and being a member of the troupe showed me where I belonged, Nasun, the art troupe39。實(shí)行有計(jì)劃的會(huì)計(jì)輪崗制度，有利于加強(qiáng)會(huì)計(jì)工作的內(nèi)部監(jiān)督，在會(huì)計(jì)機(jī)構(gòu)內(nèi)部形成換崗交接清查的內(nèi)部檢查和牽制機(jī)制，防止貪污腐化行為的出現(xiàn)；有利于提高全體會(huì)計(jì)人員的業(yè)務(wù)素質(zhì)，使他（她）們能掌握多種崗位技能，促使本單位會(huì)計(jì)管理水平的整體提高；還有利于調(diào)動(dòng)會(huì)計(jì)人員的工作積極性和創(chuàng)造性，通過接觸不同內(nèi)容和形式的業(yè)務(wù)崗位，激發(fā)會(huì)計(jì)人員創(chuàng)造和提出業(yè)務(wù)工作的新思路和新思想。通過中介服務(wù)機(jī)構(gòu)和證券交易所的工作,對(duì)會(huì)計(jì)信息的監(jiān)督做到事前預(yù)防,同時(shí)加強(qiáng)證監(jiān)會(huì)的全面監(jiān)控能力,對(duì)出現(xiàn)的重點(diǎn)事件和重大情況進(jìn)行迅速和有力的調(diào)查處理,涉及違規(guī)的,一經(jīng)查實(shí),要做出嚴(yán)厲的查處。陳某無視國(guó)家法律，身為公司財(cái)務(wù)人員，利用職務(wù)上的便利，將本單位財(cái)物非法占為己有，數(shù)額巨大，其行為已構(gòu)成職務(wù)侵占罪。相反，上市公司會(huì)計(jì)信息嚴(yán)重失真的案件還時(shí)有發(fā)生。3. 缺乏會(huì)計(jì)信息公開制度。而有關(guān)部門每年都要進(jìn)行稅收財(cái)務(wù)物價(jià)檢查，因其經(jīng)常性、規(guī)范性以及廣度、深度、力度不夠，也不能給單位內(nèi)部會(huì)計(jì)監(jiān)督提供有力支持，進(jìn)而難以形成有效的監(jiān)督機(jī)制。 職業(yè)道德；問題。（2） 會(huì)計(jì)職業(yè)道德觀念淡薄不少會(huì)計(jì)人員缺乏職業(yè)理想和敬業(yè)精，總認(rèn)為自己平時(shí)工作忙，事情多，不關(guān)注、不學(xué)習(xí)會(huì)計(jì)法規(guī)，更談不上遵紀(jì)守法，依法辦事了。 利用現(xiàn)行會(huì)計(jì)法規(guī)不配套、不完善，對(duì)會(huì)計(jì)信息進(jìn)行操縱調(diào)整，以達(dá)到偷漏國(guó)家稅收，獲取不義“經(jīng)濟(jì)利益”。另外主管財(cái)務(wù)的負(fù)責(zé)人和財(cái)務(wù)人員相勾結(jié)大肆侵吞國(guó)家資產(chǎn)的也不少見，例如，棗莊市造船廠原廠長(zhǎng)蔡某某和該廠會(huì)計(jì)孫某合伙貪污案，他們相互勾結(jié)，隨身攜帶單位公章、財(cái)務(wù)專用章，打著國(guó)有企業(yè)的旗號(hào)，大肆騙取銀行信用，侵吞金融資產(chǎn)，供二人玩樂享受；臺(tái)兒莊區(qū)農(nóng)業(yè)發(fā)展銀行行長(zhǎng)趙某某、副行長(zhǎng)孫某、魏某與本行會(huì)計(jì)科科長(zhǎng)辛某相勾結(jié)，將我區(qū)糧食系統(tǒng)、棉花加工企業(yè)支付的上千萬元利息，采取收入不記賬或做假賬的方法，將上千萬元利息收入非法轉(zhuǎn)出，用于違規(guī)購(gòu)置（配置超標(biāo)轎車）、私分、揮霍，給國(guó)家財(cái)產(chǎn)造成巨大損失?！　〗?jīng)審理查明，2004年2月至2006年5月期間，陳某利用其擔(dān)任電子廠財(cái)務(wù)會(huì)計(jì)，負(fù)責(zé)該廠員工工資計(jì)算和發(fā)放的職務(wù)之便，使加大的金額劃撥到自己的工資賬戶及弟弟和男友的賬戶上。5. 培育良好的會(huì)計(jì)誠(chéng)信環(huán)境：要更好地建設(shè)會(huì)計(jì)誠(chéng)信，必須努力創(chuàng)造良好的會(huì)計(jì)誠(chéng)信氛圍，培育會(huì)計(jì)誠(chéng)信環(huán)境。切實(shí)增強(qiáng)從業(yè)人員自省、自律、自重意識(shí)是培育、提高道德素質(zhì)的重要環(huán)節(jié)。t help but sing the folk songs, Nasun says. The vastness of Inner Mongolia and the lack of entertainment options for people living there, made their lives lonely. The nomadic people were very excited about our visits, Nasun recalls. We didn39。m nothing if not that! In his text he expounds on the idea that one must give their life a purpose. And that is the true topic of this entry. These last four years have been so easy: teach for a grand total of six hours a week, and the rest of my time is mine. Since I39。s cultural foray overseas, has been widely panned by its home audience. Retitled Empresses in the Palace, the American version has been shortened from its original 76 episodes at 45 minutes each, to six 90minute episodes. The quick pacing threw off many native viewers, who are accustomed to a more leisurely daytimesoapstyle narrative rhythm. (Chinese TV stations would run two or three episodes every day.) I did not finish the fulllength version and found the truncated one not difficult to follow. What39。財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德[M].北京：經(jīng)濟(jì)科學(xué)出版社，2008。凈化環(huán)境，不是光靠會(huì)計(jì)職業(yè)界的努力能做到的，而要依托于社會(huì)各方面的變革與協(xié)調(diào)，尤其是應(yīng)與法律、各行各業(yè)的職業(yè)道德同步，才能建設(shè)好會(huì)計(jì)職業(yè)道德?！　∫勒铡吨腥A人民共和國(guó)刑法》等法規(guī)判決如下：判處陳某有期徒刑3年，緩刑5年，并處沒收財(cái)產(chǎn)2萬元。法院依法組成合議庭，公開開庭審理此案，陳某到庭參加了訴訟。2. 學(xué)習(xí)能力和適應(yīng)能力：隨著市場(chǎng)的發(fā)展，企業(yè)財(cái)務(wù)會(huì)計(jì)電算化和ERP、MIS等系統(tǒng)的推廣應(yīng)用，對(duì)會(huì)計(jì)人員的學(xué)習(xí)能力和適應(yīng)變化的能力提出了更高要求。市場(chǎng)經(jīng)濟(jì)的基礎(chǔ)和生命線的信用觀念的認(rèn)識(shí)依然十分淡薄。會(huì)計(jì)的重要性相信大家都明白，會(huì)計(jì)部門在各類企業(yè)中也成為最重要的部門之一。2. 從業(yè)人員對(duì)會(huì)計(jì)倫理的理解程度總體不