我國財(cái)務(wù)會(huì)計(jì)及職業(yè)道德建設(shè)管理知識(shí)分析-展示頁
2024-08-11 12:09本頁面
【正文】 是企業(yè)自身生存的需要,更是會(huì)計(jì)工作良性循環(huán)發(fā)展的必然需要會(huì)計(jì)職業(yè)道德屬于意識(shí)形態(tài)的范疇，就是從事會(huì)計(jì)這個(gè)特定的職業(yè)的人們必須遵循的道德規(guī)范和行為準(zhǔn)則，是一般社會(huì)公德在會(huì)計(jì)職業(yè)中的具體體現(xiàn)。企業(yè)是市場經(jīng)濟(jì)活動(dòng)的主要參與者,是商品的生產(chǎn)者和服務(wù)的提供者,其職業(yè)道德水平直接影響經(jīng)濟(jì)活動(dòng)的全過程。1會(huì)計(jì)職業(yè)道德概述職業(yè)道德是一個(gè)社會(huì)賴以生存和發(fā)展的基石。淺論會(huì)計(jì)職業(yè)道德問題的主要目的是針對會(huì)計(jì)領(lǐng)域的不道德行為，希望從道德法律的角度找到一套適用于規(guī)范會(huì)計(jì)行為人行為的道德標(biāo)準(zhǔn)，以指導(dǎo)企業(yè)會(huì)計(jì)行為人在實(shí)踐工作中的行為選擇。要想從根本上解決會(huì)計(jì)失真的問題，會(huì)計(jì)職業(yè)道德建設(shè)是非常重要的。會(huì)計(jì)信息失真與職業(yè)道德密切相關(guān)。s accounting occupation morals construction. The purpose is form the accounting occupation morals angle for accounting behavior rule of human behavior to provide certain ethical basis and standards, in order to prevent accounting behavior person immoral accounting behaviors.KEYWORDS：“Occupation moral”，“Accounting”，“Present situation”， “Measures”目 錄引 言 1 1會(huì)計(jì)職業(yè)道德概述 1 2 2 2 2會(huì)計(jì)職業(yè)道德的作用 3 3 3 4 4 3會(huì)計(jì)職業(yè)道德的現(xiàn)狀以及存在的問題 4 5 5 ，缺乏鉆研業(yè)務(wù)精神 6 ，監(jiān)守自盜 6 ，弄虛作假 6 6 4我國會(huì)計(jì)職業(yè)道德缺失的原因 7 7 7 8 。關(guān)鍵詞： 職業(yè)道德，會(huì)計(jì)，現(xiàn)狀，措施 Analysis on Accounting Occupation Morals ConstructionABSTRACTBased on the accounting occupation moral basis, From the accounting occupation morals of accounting behavior is analyzed. Discussion on accounting behavior exists in the process of occupation moral factors. Discussed our country accounting ethics present situation and its the harm caused by, And the analysis of the reasons for this situation. For these reasons. The article thinks should be through the strengthening of accounting ethics construction so as to provide a guidance for the practice of accounting behavior strengthening occupation moral education of accounting in order to improve the accounting behavior of people39。針對這些原因，文章認(rèn)為應(yīng)通過加強(qiáng)會(huì)計(jì)道德建設(shè)以便為會(huì)計(jì)行為實(shí)踐提供指導(dǎo)、加強(qiáng)會(huì)計(jì)職業(yè)道德教育以便提高會(huì)計(jì)行為人的道德素質(zhì)、優(yōu)化會(huì)計(jì)環(huán)境以便于會(huì)計(jì)職業(yè)道德建設(shè)等措施來完善我國的會(huì)計(jì)職業(yè)道德建設(shè)。淺析會(huì)計(jì)職業(yè)道德建設(shè)摘 要本文以會(huì)計(jì)職業(yè)道德為基礎(chǔ)，從會(huì)計(jì)職業(yè)道德的角度對會(huì)計(jì)行為進(jìn)行了分析，探討在會(huì)計(jì)行為過程中存在的職業(yè)道德因素。討論了我國會(huì)計(jì)道德缺失造成的現(xiàn)狀及其危害，并分析了造成這種現(xiàn)狀的原因。目的是從會(huì)計(jì)職業(yè)道德角度為會(huì)計(jì)行為人的行為規(guī)范提供一定的倫理依據(jù)和標(biāo)準(zhǔn)，以防止會(huì)計(jì)行為人不道德會(huì)計(jì)行為的發(fā)生。s moral quality, optimizing the environmental accounting to accounting occupation morality c
環(huán)評公示相關(guān)推薦
鄂ICP備17016276號(hào)-1