【正文】 應(yīng)該受到社會(huì)的強(qiáng)烈譴責(zé)。會(huì)計(jì)職業(yè)道德具有促使會(huì)計(jì)人員人格升華以及提高社會(huì)道德水準(zhǔn)的積極作用。（三）會(huì)計(jì)職業(yè)道德的作用會(huì)計(jì)職業(yè)道德可以調(diào)節(jié)會(huì)計(jì)活動(dòng)，糾正人們的錯(cuò)誤會(huì)計(jì)行為，并指導(dǎo)社會(huì)經(jīng)濟(jì)實(shí)踐活動(dòng)。（二）會(huì)計(jì)職業(yè)道德的基本內(nèi)容。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。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)。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。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。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)道德不容樂觀的原因進(jìn)行了深入分析。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)、解決新問題的同時(shí),還要面對(duì)各種各樣的腐朽思想的誘惑。第一篇：淺談會(huì)計(jì)職業(yè)道德問題畢業(yè)論文(設(shè)計(jì))題 目: 淺談會(huì)計(jì)職業(yè)道德問題院(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)展帶來了無限的商機(jī)和收益,同時(shí)也給企業(yè)會(huì)計(jì)人員的工作帶來機(jī)遇和挑戰(zhàn)。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。提出通過加強(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)道德缺失問題。 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 ????????????????????????????????7 參考文獻(xiàn)???????????????????????????????8致 謝?????????????????????????????????9淺談會(huì)計(jì)職業(yè)道德問題進(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。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。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)過程中樹立基本道德意識(shí)、規(guī)范和行為的總和。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： ； 。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《中國注冊(cè)會(huì)計(jì)師職業(yè)道德基本準(zhǔn)則》。要求會(huì)計(jì)人員正確認(rèn)識(shí)會(huì)計(jì)職業(yè)，樹立愛崗敬業(yè)的精神，戒懶、戒惰、戒拖；熱愛會(huì)計(jì)工作，敬重社會(huì)職業(yè)；安心工作，任勞任怨；嚴(yán)肅認(rèn)真，一絲不茍；忠于職守，盡職盡責(zé)，切實(shí)對(duì)單位、對(duì)社會(huì)公眾、對(duì)國家負(fù)責(zé)。要求會(huì)計(jì)人員做老實(shí)人，說老實(shí)話，辦老實(shí)事，不搞虛假；保守秘密，不為利益所誘惑。要求會(huì)計(jì)人員樹立正確的人生觀和價(jià)值觀，自覺抵制享樂主義、個(gè)人主義、拜金主義；公私分明、不貪不占；遵紀(jì)守法、清正廉潔，自覺抵制行業(yè)不正之風(fēng)。要求會(huì)計(jì)人員端正態(tài)度，依法辦事，實(shí)事求是，不偏不倚，保持應(yīng)有的獨(dú)立性。要求會(huì)計(jì)人員熟悉國家法律、法規(guī)和國家統(tǒng)一的會(huì)計(jì)制度，始終堅(jiān)持按法律、法規(guī)和國家統(tǒng)一的會(huì)計(jì)制度的要求，進(jìn)行會(huì)計(jì)核算，實(shí)施會(huì)計(jì)監(jiān)督。要求會(huì)計(jì)人員增強(qiáng)提高專業(yè)技能的自覺性和緊迫感，勤學(xué)苦練，刻苦鉆研；掌握科學(xué)的學(xué)習(xí)方法，向書本學(xué)、向社會(huì)學(xué)、向?qū)嶋H工作學(xué)，在學(xué)中思，在思中學(xué)，努力提高業(yè)務(wù)水平。要求會(huì)計(jì)人員在做好本職工作的同時(shí)，努力鉆研相關(guān)業(yè)務(wù)，全面熟悉本單位經(jīng)營活動(dòng)和業(yè)務(wù)流程，主動(dòng)提出合理化建議，協(xié)助領(lǐng)導(dǎo)決策，積極參與管理。要求會(huì)計(jì)人員樹立服務(wù)意識(shí)，擺正位置，文明服務(wù)；提高服務(wù)質(zhì)量，努力維護(hù)和提升會(huì)計(jì)職業(yè)的良好社會(huì)形象。會(huì)計(jì)職業(yè)道德能通過造成社會(huì)輿論、形成會(huì)計(jì)道德風(fēng)尚、樹立會(huì)計(jì)職業(yè)道德榜樣等方式來深刻影響人們的會(huì)計(jì)道德觀念和會(huì)計(jì)道德行