【導(dǎo)讀】近年來，隨著中外會計(jì)舞弊案件不斷揭諸于世，人們對會。計(jì)工作的真實(shí)性、有效性產(chǎn)生了疑慮，從而引發(fā)了對會計(jì)信息的信任危機(jī)。本文就會計(jì)會計(jì)職業(yè)道德和誠信及其缺失，談點(diǎn)個(gè)人看法和建議。能力如何將直接影響其會計(jì)職能的發(fā)揮和會計(jì)工作的質(zhì)量。遵循的道德規(guī)范和行為準(zhǔn)則的總和。是就職人員的職業(yè)品質(zhì)、工作作風(fēng)和工作紀(jì)律的。會計(jì)工作的基本環(huán)節(jié)，是會計(jì)信息質(zhì)量的根本保障是源于職業(yè)實(shí)踐。改革開放以來,我國在會計(jì)建設(shè)方面取得了很大的成就。發(fā),嚴(yán)重干擾和制約著經(jīng)濟(jì)的正常發(fā)展。計(jì)人員職業(yè)道德意識薄弱；另一方面是一些會計(jì)事務(wù)所違背執(zhí)業(yè)準(zhǔn)則，弄虛作假。有些上市公司惟恐利潤率下降導(dǎo)致股價(jià)低迷，直接影。銀行貸款給企業(yè)，以解決企業(yè)虛報(bào)利潤后上繳稅收的資金需求。罰,重內(nèi)部處理、輕外部公開”，從而削弱了法律威懾力。而且，經(jīng)濟(jì)處罰是由股東。勢下已嚴(yán)重滯后。稱情況來看，我市目前擁有高級會計(jì)師職稱的會計(jì)人員不足50人。

　　

【正文】 ation for political discipline, discipline, honesty and discipline masses Ji Law and discipline and discipline and other six categories, the content of rule real return to Party discipline, for the majority of Party members and listed a negative list. 7 2, highlighting the political discipline and political rules. Regulations according to the stage of the discipline of outstanding 22 performance, emphasizing political discipline and political rules, anization and discipline, in opposition to the party39。s leadership and the party39。s basic theory, basic line, basic program and basic experience, the basic requirement of behavior made prescribed punishment, increase the cliques, against the anization such as violation of the provisions, to ensure that the central government decrees and the Party of centralized and unified. 3, adhere to strict discipline in the law and discipline In front, Ji separated. Revised Regulations adhere to the problem oriented, do Ji separated. Any national law existing content, will not repeat the provisions, the total removal of 79 and criminal law, repeat the content of the public security management punishment law, and other laws and regulations. In the general reiterated that party anizations and Party members must conscientiously accept the party39。s discipline, die van ply with national laws and regulations。 at the same time, to investigate violations of Party members and even criminal behavior of Party discipline and responsibility, Regulations distinguish five different conditions, with special provisions were made provisions, so as to realize the connection of Party discipline and state law. 4, reflect Wind building and anticorruption 23 struggle of the latest achievements. rule the party39。s eighteen years implement the spirit of the central provisions of the eight, against the requirements of the four winds and transformation for disciplinary provisions, reflecting the style construction is always on the road, not a gust of wind. In the fight against corruption out of new problems, increase the trading rights, the use of authority relatives profit and other disciplinary terms. Prominent discipline of the masses, the new against the interests of the masses and ignore the demands of the masses and other disciplinary terms and make provisions of the disposition and the destruction of the party39。s close ties with the masses. Discipline to protect the party39。s purpose. 8 of these regulations, a total of three series, Chapter 15, 178, more than 24000 words, after the revision of the regulations a total of 3 series, Chapter 11, 133, 17000 words, divided into general and special provisions and Supplementary Provisions Part 3. Among them, add, delete, modify the provisions of the proportion of up to nearly 90%. 1, the general general is divided into five chapters. The first chapter to the regulations of the guiding ideology, principles and scope of application of the provisions, highlight the strengthening of 24 the party constitution consciousness, maintenance the authority of Party Constitution, increase the party anizations and Party members must abide by the party constitution, Yan Centralized centralized, would examine at all levels of the amended provisions implementing and maintaining Party discipline, and consciously accept the party discipline, exemplary pliance with national laws and regulations. The second chapter of discipline concept, disciplinary action types and effects of the regulations, will be a serious warning from the original a year for a year and a half。 increase the Party Congress representative, by leaving the party above (including leave probation) punishment, the party anization should be terminated its representative qualification provisions. The third chapter of the disciplinary rules of use prescribed in the discipline rectifying process, non convergence, not close hand classified as severely or heavier punishment. Discipline straighten At least eighteen years of five years, these five years is to pay close attention to the provisions of the central eight implementation and anti four winds . The fourth chapter on suspicion of illegal party disciplinary distinguish five different conditions, with special provisions were made 25 provisions, to achieve effective convergence of Party and country 9 method. rule the provisions of Article 27, Party anizations in the disciplinary review found that party members have mitted embezzlement, bribery, dereliction of duty dereliction of duty and other criminal law act is suspected of mitting a crime shall give cancel party posts, probation or expelled from the party. The second is Regulations Article 28 the provisions of Party anizations in the disciplinary review But found that party members are stipulated in the criminal law, although not involved in a crime shall be investigated for Party discipline and responsibility should be depending on the specific circumstances shall be given a warning until expelled punishment. This situation and a difference is that the former regulation behavior has been suspected of a crime, the feeling is quite strict, and the latter for the behavior not involving crime, only the objective performance of the provisions of the criminal code of behavior, but the plot is a crime to slightly. Regulations the 29 provisions, Party anizations in the discipline review found that party members and other illegal behavior, affect the party39。s image, the damage to the party, the state and the people39。s interests, we should depend on the situation 26 Seriousness given disciplinary action. The loss of Party members, seriously damaging the party39。s image of behavior, should be given expelled from the party. At this article is