會計學(xué)本科畢業(yè)論文-會計職業(yè)道德的探討(參考版)
2025-01-21 13:24本頁面
【正文】 s my time to give back.19。m genuinely excited about what lies ahead. I39。 sacrifice, which made me realise my dreams. I owe everything to Victoria and the kids, who have given me the inspiration and support to play at the highest level for such a long period. I also want to thank Simon Fuller and his team for their continued support. I want to thank all my teammates, the great managers that I had the pleasure of learning from. I also want to thank the fans who have all supported me and given me the strength to succeed. Nothing will ever pletely replace playing the game I love, however I feel like I39。t have achieved what I have done today without my family. I39。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。 “他如果能有四條腿當(dāng)然最好，但是他天生就失去了后肢，這也沒什么關(guān)系，無論是他還是我們都已經(jīng)適應(yīng)了這一點。t built to have back legs and that39。”39。s happy, healthy and as far as he knows, normal too.39。s Facebook page: 39。trooper39。Duncan39。”主人們說。 his owners said. “我們讓他自由地用兩條腿行走。39。His owners, who posted the video on YouTube, said he has a wheelchair but doesn39。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。In an adorable video showing his first trip to the beach, Duncan Lou Who can been seen excitedly galloping along the sand and paddling in the Lou Who的狗第一次來到海邊的場景，他興奮地在沙灘上飛奔、或是趟水嬉戲。用適當(dāng)?shù)姆椒ūＷo自己的利益，那么會計人員職業(yè)道德將會走出兩難的境地，造就出高尚的會計職業(yè)道德品質(zhì)。更為重要的是，企業(yè)負(fù)責(zé)人和會計人員應(yīng)提高自身修養(yǎng)。因此，政府應(yīng)對加強會計職業(yè)道德建設(shè)引起高度重視，并根據(jù)我國市場經(jīng)濟行的實際客觀環(huán)境充分完善會計制度，制定出一套具有中國特色的可操作的會計職業(yè)道德規(guī)范體系，同時依托社會各方面的變革，尤其是與法律、與各行各業(yè)的職業(yè)道德建設(shè)同步。會計信息作為一種通用商業(yè)語言，其質(zhì)量程度的高低會直接影響到國民經(jīng)濟的發(fā)展。最后，對單位負(fù)責(zé)人實行會計必備知識資格認(rèn)定制度。當(dāng)代理人與委托人之間存在利益沖突時，處于自身利益的考慮，就有可能通過命令、暗示的方式，要求會計人員提供不真實的會計信息，基于現(xiàn)行的會計人員體制，使會計人員陷入困境。其次，完善委托代理關(guān)系。領(lǐng)導(dǎo)任職期限較短容易使他們只關(guān)心自己在任的業(yè)績，不注重可持續(xù)發(fā)展，放棄了長遠(yuǎn)利益，為應(yīng)付上級主管部門的考核，隱瞞企業(yè)的真實業(yè)績，將道德觀念拋開，采取種種手段進行會計造假。(七)建立和完善其他相關(guān)制度首先，要建立一個促使領(lǐng)導(dǎo)者從內(nèi)心不愿造假的機制。會計人員是會計倫理系統(tǒng)的核心，他們是會計法規(guī)和會計制度的執(zhí)行者。會計倫理從屬于企業(yè)倫理，要求所有員工都有責(zé)任保證公司會計和內(nèi)部控制程序在任何時候都得到嚴(yán)格遵守，只要他們發(fā)現(xiàn)這些程序的缺點，都應(yīng)該向有關(guān)部門提出，以不斷改進企業(yè)的會計行為。而且，應(yīng)規(guī)范會計事務(wù)所的審計費用，制定合理的價格，并把審計費用寫在出具的審計報告里，接受監(jiān)督，這樣能減少事務(wù)所壓價拉客而出具虛假報表的可能。保證注冊會計師能保持應(yīng)有的獨立性和謹(jǐn)慎原則。會計內(nèi)部監(jiān)督必須改變會計負(fù)責(zé)人擔(dān)任內(nèi)部負(fù)責(zé)人的做法，會計內(nèi)部監(jiān)督要強調(diào)單位負(fù)責(zé)人對法律負(fù)責(zé)，會計人員對單位負(fù)責(zé)人負(fù)責(zé)，充分發(fā)揮內(nèi)部審計的作用。應(yīng)該根據(jù)效益原則，對會計造假行為的處罰應(yīng)數(shù)倍于其取得的經(jīng)濟利益和所造成的損失，應(yīng)引入民事賠償機制和相應(yīng)的民事訴訟機制，這樣才能充分發(fā)揮法律對會計造假行為的震懾作用?！稌嫹ā芬?guī)定，對違反《會計法》有關(guān)規(guī)定，對個人處以3000至5萬元的罰款。(四)加大會計造假的處罰力度處罰力度不大，不會對造假者帶來威懾的作用。
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