關(guān)于我國(guó)會(huì)計(jì)職業(yè)道德建設(shè)的思考-展示頁(yè)
2025-07-03 07:12本頁(yè)面
【正文】 ........................................................34 我國(guó)會(huì)計(jì)職業(yè)道德建設(shè)存在的原因...................................................................................45 加強(qiáng)會(huì)計(jì)職業(yè)道德建設(shè)的對(duì)策……………………….…………………………………56 結(jié)論…………………………………………………………………………………7參考文獻(xiàn)……………………………………………………………………………….……..8致謝………………………………………………………………………………….…..914 / 141 緒論 課題背景及目的課題背景：追求私利，監(jiān)守自盜一些會(huì)計(jì)人員個(gè)人主義、拜金主義、享樂(lè)主義膨脹，喪失了最起碼的法制觀(guān)念，會(huì)計(jì)職業(yè)道德淪喪，故意偽造、變?cè)臁㈦[匿、毀損會(huì)計(jì)資料，利用職務(wù)之便貪污、挪用公款，以身試法，走上了違法犯罪的道路。 the law。s financial laws and regulations related to the implementation of the economic order, maintain, smooth development of the economy the major issue is the inherent risk prevention to ensure the accounting. In this paper, China39。 關(guān)鍵詞：會(huì)計(jì)職業(yè)道德；職業(yè)道德失范；監(jiān)督機(jī)制；誠(chéng)信建設(shè) TO OUR COUNTRY ACCOUNTANT THE OCCUPATIONAL ETHICS CONSTRUCTION PONDERABSTRACTIn recent years, China39。會(huì)計(jì)人員職業(yè)道德水平的提升，是關(guān)系到國(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)、經(jīng)濟(jì)順暢發(fā)展的重大問(wèn)題，是會(huì)計(jì)風(fēng)險(xiǎn)防范的內(nèi)在保證。會(huì)計(jì)人員職業(yè)道德的主要要求是：愛(ài)崗敬業(yè)、誠(chéng)實(shí)守信、廉潔自律、客觀(guān)公正、強(qiáng)化服務(wù)。加強(qiáng)會(huì)計(jì)職業(yè)道德建設(shè)必須營(yíng)造良好道德氛圍，提高會(huì)計(jì)人員素質(zhì)，完善會(huì)計(jì)人員職業(yè)道德規(guī)范，建立健全會(huì)計(jì)職業(yè)道德約束和監(jiān)督機(jī)制，實(shí)行會(huì)計(jì)職業(yè)道德與健全法律法規(guī)相結(jié)合。對(duì)我國(guó)會(huì)計(jì)職業(yè)道德建設(shè)的思考摘要近年來(lái)，我國(guó)經(jīng)濟(jì)生活中出現(xiàn)了大面積、持續(xù)的會(huì)計(jì)信息失真現(xiàn)象，嚴(yán)重干擾了正常的社會(huì)經(jīng)濟(jì)秩序，損害了國(guó)家和社會(huì)公眾利益。會(huì)計(jì)信息失真固然有社會(huì)環(huán)境和會(huì)計(jì)系統(tǒng)本身的諸多原因，但我認(rèn)為會(huì)計(jì)職業(yè)道德失范是最重要原因之一。 會(huì)計(jì)職業(yè)道德缺失的原因主要是：會(huì)計(jì)失信的收益大于成本，現(xiàn)有體制使會(huì)計(jì)人員缺乏獨(dú)立性，會(huì)計(jì)人員素質(zhì)偏低，監(jiān)督約束機(jī)制不健全，監(jiān)管力度不強(qiáng)等。加強(qiáng)會(huì)計(jì)誠(chéng)信建設(shè)，應(yīng)在思想上高度重視會(huì)計(jì)誠(chéng)信建設(shè)，建立會(huì)計(jì)誠(chéng)信激勵(lì)約束機(jī)制，加強(qiáng)誠(chéng)信教育、實(shí)施誠(chéng)信工程，健全相關(guān)法律法規(guī)、加大執(zhí)法力度，完善會(huì)計(jì)監(jiān)督機(jī)制。本文對(duì)我國(guó)當(dāng)前會(huì)計(jì)職業(yè)道德失范的成因進(jìn)行了分析，并進(jìn)一步探討了提高會(huì)計(jì)人員思想素質(zhì)，加強(qiáng)會(huì)計(jì)職業(yè)道德建設(shè)的途徑。s economic life appeared a large area, continuous accounting information distortion, seriously interfere with the normal social and economic order, impair the state and the public interest. Accounting information distortion does have a social en
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