關(guān)于我國(guó)會(huì)計(jì)職業(yè)道德建設(shè)的思考-在線瀏覽
2025-08-11 07:12本頁(yè)面
【正文】 vironment and accounting system itself for many reasons, but I think the accounting professional ethics of anomie is the most important reasonsStrengthen the accounting profession and moral development must create a good moral environment, improve the quality of accounting personnel, improve the accountants code of ethics, establish and improve professional ethics of the accounting discipline and oversight mechanisms, the implementation of the accounting professional ethics and integrity of the bination of laws and regulations.Summing up, the accounting staff to enhance the level of professional ethics, is the country39。s current accounting professional ethics to conduct an analysis of the causes of anomie, and to further explore ideas for improving the quality of accounting personnel to strengthen the accounting profession and ethical building way.Key words: accounting ethics。 accounting。違背準(zhǔn)則，弄虛作假。有的注冊(cè)會(huì)計(jì)師明知委托人的會(huì)計(jì)報(bào)表有重大錯(cuò)報(bào)和故意造假的行為，卻不予指明，并加以虛假的陳述，出具虛假的審計(jì)報(bào)告。研究目的：隨著市場(chǎng)經(jīng)濟(jì)關(guān)系的日趨復(fù)雜，會(huì)計(jì)實(shí)踐中的非理性行為越來越多．其最直接的后果就是導(dǎo)致會(huì)計(jì)信息失真。意義：(1) 加強(qiáng)會(huì)計(jì)職業(yè)道德建設(shè)是解決會(huì)計(jì)造假和會(huì)計(jì)信息失真的需要。(3) 加強(qiáng)會(huì)計(jì)職業(yè)道德建設(shè)是樹立會(huì)計(jì)行業(yè)良好社會(huì)形象的需要。 課題研究方法通過對(duì)一些實(shí)例及其數(shù)據(jù)的判斷，利用了邏輯判斷分析研究法；還有對(duì)部分文獻(xiàn)的分析，利用了文獻(xiàn)研究法；利用事物的發(fā)展、原因研究，利用了系統(tǒng)科學(xué)法等方法，對(duì)會(huì)計(jì)人員職業(yè)道德喪失的原因進(jìn)行分析，得到相應(yīng)的結(jié)論。得出我國(guó)會(huì)計(jì)職業(yè)道德建設(shè)需要法制的束縛人民大眾的監(jiān)督以及加強(qiáng)自身的約束。人員的擇業(yè)目標(biāo)，或維持生計(jì)，或發(fā)展個(gè)性，或承擔(dān)社會(huì)義務(wù)，或兼而有之。(2) 會(huì)計(jì)工作態(tài)度。這是會(huì)計(jì)人員履行職責(zé)義務(wù)的基礎(chǔ)。職責(zé)與職權(quán)相互關(guān)聯(lián)。(4) 會(huì)計(jì)職業(yè)技能，包括完成會(huì)計(jì)工作所必要的知識(shí)以及所需要的工作能力與經(jīng)驗(yàn)。(5) 會(huì)計(jì)工作紀(jì)律。(6) 會(huì)計(jì)工作作風(fēng)。在工作中嚴(yán)謹(jǐn)仔細(xì)，一絲不茍，勤儉理財(cái)，嚴(yán)格按會(huì)計(jì)規(guī)范辦事，自覺抵制非首先因素的侵襲等等，均是良好的會(huì)計(jì)工作作風(fēng)。會(huì)計(jì)職業(yè)道德正是引導(dǎo)與制約會(huì)計(jì)行為，調(diào)整會(huì)計(jì)界各成員之間，以及每個(gè)成員與相關(guān)當(dāng)事人之間的社會(huì)規(guī)范。 會(huì)計(jì)職業(yè)道德的內(nèi)容 按照財(cái)政部1996年發(fā)布的《會(huì)計(jì)基礎(chǔ)工作規(guī)范》，會(huì)計(jì)職業(yè)道德主要包括以下幾方面的內(nèi)容：第一，愛崗敬業(yè)。使自己的知識(shí)和技能適應(yīng)所從事工作的要求。會(huì)計(jì)人員應(yīng)該熟悉財(cái)經(jīng)法律法規(guī)和國(guó)際統(tǒng)一的會(huì)計(jì)制度。會(huì)計(jì)人員應(yīng)當(dāng)按照財(cái)經(jīng)法律法規(guī)和國(guó)際統(tǒng)—會(huì)計(jì)制度規(guī)定的程序和要求進(jìn)行會(huì)計(jì)
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