【正文】 越感和法不責(zé)眾的思維 以身作責(zé)，身先士卒：令必行，禁必止 勤奮觀：比別人勤奮一點(diǎn)點(diǎn)，就能超出別人一大步。品德超人，有良好的品德，能被社會(huì)和公司職工所敬仰。有果斷的判斷，勇敢的實(shí)踐和堅(jiān)忍不拔的毅力。詳見(jiàn)文獻(xiàn)[10]結(jié)論綜上所述，職業(yè)道德建設(shè)是一項(xiàng)長(zhǎng)期的、艱苦的實(shí)踐活動(dòng)［２］。當(dāng)會(huì)計(jì)人員合法權(quán)益受到侵害時(shí)，因堅(jiān)守職業(yè)道德誠(chéng)信從業(yè)卻遭受辭退、解聘或降職降級(jí)等不法處分而影響到經(jīng)濟(jì)收入時(shí)，建議設(shè)立專項(xiàng)基金給予相應(yīng)的補(bǔ)償和救助，切實(shí)解決會(huì)計(jì)人員怕遭受打擊報(bào)復(fù)的后顧之憂，增強(qiáng)他們堅(jiān)守職業(yè)道德，誠(chéng)信從業(yè)的信心，培養(yǎng)他們有“相對(duì)獨(dú)立人”的意識(shí)，使他們敢于并樂(lè)于堅(jiān)守職業(yè)道德，誠(chéng)信從業(yè)。內(nèi)部監(jiān)督由于會(huì)計(jì)監(jiān)督人員缺乏足夠的獨(dú)立性往往流于形式。當(dāng)然這種從屬性與整個(gè)單位的文化層次和負(fù)責(zé)人的品質(zhì)、修養(yǎng)和道德水準(zhǔn)密切相關(guān),一些單位的負(fù)責(zé)人有時(shí)為了達(dá)到某種利益,往往指示會(huì)計(jì)人員參與作假,這種從屬性往往不是會(huì)計(jì)人員所能左右的,他們往往也不情愿、不得已而為之。論文格式在會(huì)計(jì)核算中, 企業(yè)不按國(guó)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(jī),報(bào)表數(shù)字不是記錄經(jīng)營(yíng)企業(yè)的真實(shí)經(jīng)營(yíng)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［5］。要求會(huì)計(jì)人員樹(shù)立正確的人生觀和價(jià)值觀，自覺(jué)抵制享樂(lè)主義、個(gè)人主義、拜金主義；公私分明、不貪不占；遵紀(jì)守法、清正廉潔，自覺(jué)抵制行業(yè)不正之風(fēng)。假賬AbstractAccounting rules are the basis of one of the rules of market the development of economic globalization, accounting information has bee a mon international language of business development in the international economy is playing an increasingly important of accounting information is an important basis for rational allocation of resources is the managers, investors, creditors and government departments to improve their management, evaluate the financial situation, to make investment decisions and an important basis for macroeconomic is no real and reliable accounting information, the enterprises can not correct management decisions, the interests of investors and creditors will not get reasonable protection, financial and securities markets will lack transparency, market risk is not effectively guard against and defuse no accounting The development of industry specifications, there can be a perfect market economy, would rock the foundation of market economy, market economy, the building will collapse the economy of accounting ethics is based on the specific building up the reflects the nature of the economic base, reflecting the economic basis of the must reflect reality, than the reality and to guide the of good faith is a basic accounting standards, the new period of building a harmonious society is a fundamental requirement, so they requested that falseaccounts is strictly : accountants cook the books of professional ethics目 錄摘要................................................................１引言......................................................................６一、會(huì)計(jì)職業(yè)道德概述...............................................７ 會(huì)計(jì)職業(yè)道德的含義..........................................７ 會(huì)計(jì)職業(yè)道德內(nèi)容.............................................８....................................................８ ....................................................８ ....................................................８ ....................................................８ ....................................................８ 、強(qiáng)化服務(wù)........................................８二 會(huì)計(jì)職業(yè)道德現(xiàn)狀分析...........................................８................................................９ ...................................９.....................................................1,被動(dòng)作賬.....................................１０.................................................１２ , 缺乏謹(jǐn)慎.................................１２ 、監(jiān)督機(jī)制不完善........................１２三、加強(qiáng)會(huì)計(jì)職業(yè)道德建設(shè)的對(duì)策與措施......................１３，加大執(zhí)法力度....................................１３ ，建立職業(yè)道德評(píng)價(jià)體系....................１３ ......................................................１４１４四 建立會(huì)計(jì)人員誠(chéng)信檔案.................