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道德因素，因其在職業(yè)道德方面的修煉程度不同而發(fā)生的對(duì)會(huì)計(jì)職業(yè)行為的不同認(rèn)知、判斷，在會(huì)計(jì)行為發(fā)生之前或之中就已經(jīng)形成，它可以直接指導(dǎo)或左右會(huì)計(jì)人員個(gè)人的會(huì)計(jì)行為。每一個(gè)會(huì)計(jì)人員在進(jìn)行會(huì)計(jì)工作之前、之中或之后都要對(duì)它自身職業(yè)道德良心、職業(yè)道德理念、榮譽(yù)和幸福以及與他人的關(guān)系等經(jīng)過(guò)再三思考方能做出決斷，然后才實(shí)施其會(huì)計(jì)行為。不同的會(huì)計(jì)人員，其職業(yè)道德水平會(huì)直接導(dǎo)致不同的會(huì)計(jì)行為。會(huì)計(jì)人員身居財(cái)經(jīng)大權(quán)的關(guān)鍵地位，整天與錢財(cái)打交道，在一切向“錢”看的大環(huán)境下，特別是在領(lǐng)導(dǎo)干部的不良意識(shí)引導(dǎo)下，也會(huì)產(chǎn)生道德意識(shí)的淡化，向“錢”看，利用手中的權(quán)力謀取利益。作為社會(huì)個(gè)體的人會(huì)計(jì)人員，其價(jià)值觀念不可避免地會(huì)受到這些消極因素的影響，特別是先富起來(lái)的一部分人帶動(dòng)了高消費(fèi)趨勢(shì)，使得部分道德意志薄弱、自律性不強(qiáng)的會(huì)計(jì)人員，為了追求個(gè)人享樂(lè)，經(jīng)不起金錢、權(quán)力和女色的誘惑，在道德觀念上出現(xiàn)偏差、退化甚至淪喪。他們利用職務(wù)之便，利用單位內(nèi)部控制制度的薄弱環(huán)節(jié)，貪污挪用，化公為私，滿足自己對(duì)物質(zhì)需求的欲望。會(huì)計(jì)人員不僅知道道德義務(wù)要求自己怎樣做，還應(yīng)知道其職業(yè)行為發(fā)生后會(huì)產(chǎn)生怎樣的后果。原河北省邢臺(tái)地區(qū)財(cái)政局預(yù)算科總預(yù)算會(huì)計(jì)倪先君分配到財(cái)政局后埋頭苦干，深受領(lǐng)導(dǎo)器重。然而，隨著時(shí)間的推移，他逐漸放松了對(duì)自己的要求，運(yùn)用自己熟悉業(yè)務(wù)的便利，把罪惡的雙手伸向了自己經(jīng)管的賬戶。據(jù)檢察院對(duì)他擔(dān)任總預(yù)算會(huì)計(jì)六年期內(nèi)容回顧會(huì)計(jì)職業(yè)道德問(wèn)題研究1 研究的背景及意義近年來(lái)，中國(guó)會(huì)計(jì)面臨“誠(chéng)信危機(jī)”。會(huì)計(jì)信息失真，究其根本原因，是會(huì)計(jì)人員的職業(yè)道德標(biāo)準(zhǔn)下滑。在社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制逐步完善的今天，強(qiáng)化財(cái)會(huì)人員的職業(yè)道德建設(shè)《財(cái)務(wù)論文會(huì)計(jì)職業(yè)道德問(wèn)題研究》由會(huì)計(jì)論文網(wǎng)整理提供,轉(zhuǎn)載請(qǐng)保留地址：繼續(xù)閱讀：本科畢業(yè)論文范文綠色會(huì)計(jì)第四篇：淺談會(huì)計(jì)職業(yè)道德問(wèn)題畢業(yè)論文(設(shè)計(jì))題 目: 淺談會(huì)計(jì)職業(yè)道德問(wèn)題院(系): 專業(yè)年級(jí): 姓 名: 學(xué) 號(hào): 指導(dǎo)教師:2013年04月 日摘 要會(huì)計(jì)從業(yè)人員的職業(yè)道德是在進(jìn)行會(huì)計(jì)業(yè)務(wù)活動(dòng)必須遵循的最基本的行為規(guī)范。進(jìn)入二十一世紀(jì)，面對(duì)社會(huì)經(jīng)濟(jì)的快速發(fā)展，各種經(jīng)濟(jì)形式的不斷涌現(xiàn),給企業(yè)的發(fā)展帶來(lái)了無(wú)限的商機(jī)和收益,同時(shí)也給企業(yè)會(huì)計(jì)人員的工作帶來(lái)機(jī)遇和挑戰(zhàn)。作為從事會(huì)計(jì)核算和財(cái)務(wù)管理的會(huì)計(jì)人員,企業(yè)的發(fā)展和會(huì)計(jì)人員自身息息相關(guān),這就要求會(huì)計(jì)人員在不斷學(xué)習(xí)新知識(shí)、解決新問(wèn)題的同時(shí),還要面對(duì)各種各樣的腐朽思想的誘惑。因此加強(qiáng)會(huì)計(jì)職業(yè)道德建設(shè),提高會(huì)計(jì)人員素養(yǎng),在國(guó)家財(cái)經(jīng)法規(guī)制度的貫徹執(zhí)行、經(jīng)濟(jì)秩序的維護(hù)以及社會(huì)和諧發(fā)展中顯得尤為重要。本文以會(huì)計(jì)職業(yè)道德概念為出發(fā)點(diǎn)，對(duì)會(huì)計(jì)職業(yè)道德的現(xiàn)狀做了簡(jiǎn)要闡述，并針對(duì)當(dāng)前會(huì)計(jì)職業(yè)道德不容樂(lè)觀的原因進(jìn)行了深入分析。提出通過(guò)加強(qiáng)會(huì)計(jì)職業(yè)道德教育宣傳、提升會(huì)計(jì)人員素質(zhì)、完善會(huì)計(jì)法體系、健全跨級(jí)監(jiān)督機(jī)制等手段從根本上解決會(huì)計(jì)職業(yè)道德缺失問(wèn)題。關(guān)鍵詞 ： 會(huì)計(jì)職業(yè)道德 會(huì)計(jì)職業(yè)道德建設(shè) 現(xiàn)狀 分析Abstracts accountants 39。 professional ethics in accounting operations must adhere to the most basic norms of the 21st century in the face of rapid socioeconomic development, various economic forms of emerging enterprise development brings enormous business opportunities and ine, also for enterprise accounting personnel bring both opportunities and engaged in accounting and financial management of accounting personnel, enterprise of development and accounting personnel itself is closely related to, this on requirements accounting personnel in constantly learning new knowledge, and solution new problem of while, also to face various of decaying thought of temptation, therefore strengthening accounting ethics construction, improve accounting personnel literacy, in national financial regulations system of implementation, and economic order of maintenance and social harmony development in the is is particularly the moral concepts in this article as a starting point, on the professional ethics of accounting situation briefly described, and currently provides an indepth analysis of the moral reason not to be through strengthening the accounting professional ethics education, improve quality of accounting personnel, improve the accounting system, the soundlevel oversight mechanisms and other means to address the root causes of lacking accounting professional ethics words: analysis of the present situation of Accounting Professional morality construction of professional ethics of accounting目 錄一、會(huì)計(jì)職業(yè)道德概述 ?????????????????????????1（一）會(huì)計(jì)職業(yè)道德概念???????????????????????1（二）會(huì)計(jì)職業(yè)道德的基本內(nèi)容????????????????????1（三）會(huì)計(jì)職業(yè)道德的作用??????????????????????2二、我國(guó)會(huì)計(jì)職業(yè)道德的現(xiàn)狀 ??????????????????????2（一）信息失真???????????????????????????2（二）會(huì)計(jì)人員會(huì)計(jì)法制觀念淡薄???????????????????3（三）會(huì)計(jì)人員監(jiān)守自盜???????????????????????3三、會(huì)計(jì)職業(yè)道德現(xiàn)狀原因分析 ?????????????????????3（一）會(huì)計(jì)人員道德素質(zhì)不高?????????????????????3（二）會(huì)計(jì)職業(yè)道德判斷意識(shí)不強(qiáng)???????????????????3（三）監(jiān)督機(jī)制不完善????????????????????????4（四）大部分企業(yè)要求會(huì)計(jì)做假賬???????????????????4四、會(huì)計(jì)職業(yè)道德建設(shè)的措施 ??????????????????????4（一）加強(qiáng)教育宣傳?????????????????????????5（二）從會(huì)計(jì)人員“自律”抓起?????????????????????5（三）加快法制建設(shè)步伐，建立和健全會(huì)計(jì)法規(guī)體系，加大執(zhí)法力度????6（四）健全監(jiān)督機(jī)制，建立職業(yè)道德評(píng)價(jià)體系??????????????6（五）加大對(duì)違法違規(guī)行為的懲處力度?????????????????7 結(jié)束語(yǔ) ????????????????????????????????7 參考文獻(xiàn)???????????????????????????????8致 謝?????????????????????????????????9淺談會(huì)計(jì)職業(yè)道德問(wèn)題進(jìn)入二十一世紀(jì)，社會(huì)主義市場(chǎng)經(jīng)濟(jì)獲得快速發(fā)展，人們的經(jīng)濟(jì)條件、生活水平得到很大的提到，同時(shí)，處在經(jīng)濟(jì)體制加速轉(zhuǎn)變中的人們，思想意識(shí)和價(jià)值觀念也在發(fā)生巨大的變化。會(huì)計(jì)工作處于各單位經(jīng)濟(jì)管理工作的前沿，會(huì)計(jì)人員身處財(cái)經(jīng)大權(quán)的關(guān)鍵地位，在一些不健康的消極環(huán)境下，其價(jià)值觀念不可避免地受到影響，出現(xiàn)不同程度的問(wèn)題。在會(huì)計(jì)界突出表現(xiàn)為會(huì)計(jì)信息嚴(yán)重失真，假賬盛行，會(huì)計(jì)工作中有法不依，違法不究的現(xiàn)象較嚴(yán)重。從而導(dǎo)致了會(huì)計(jì)職業(yè)道德的出現(xiàn)了較大的偏差。一、會(huì)計(jì)職業(yè)道德概述（一）會(huì)計(jì)職業(yè)道德的概念會(huì)計(jì)職業(yè)道德是指會(huì)計(jì)從業(yè)人員在辦理會(huì)計(jì)業(yè)務(wù)過(guò)程中樹(shù)立基本道德意識(shí)、規(guī)范和行為的總和。是會(huì)計(jì)職業(yè)人員在從事會(huì)計(jì)工作、履行會(huì)計(jì)行為時(shí)所應(yīng)遵守的道德標(biāo)準(zhǔn)。其定義的推導(dǎo)如下：會(huì)計(jì)職業(yè)人員按照所從事會(huì)計(jì)工作的地位和作用，可分為兩大部分： ； 。狹義上的會(huì)計(jì)職業(yè)和會(huì)計(jì)職業(yè)人員就是上述第二層涵義。注冊(cè)會(huì)計(jì)師協(xié)會(huì)已于1996年12月26日頒布實(shí)施了注冊(cè)會(huì)計(jì)師職業(yè)應(yīng)遵循的職業(yè)道德規(guī)范《中國(guó)注冊(cè)會(huì)計(jì)師職業(yè)道德基本準(zhǔn)則》。（二）會(huì)計(jì)職業(yè)