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会计人员职业道德问题与对策


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论文字数:11000字, 论文类型:原创|付费, 论文费用:¥460, 发布时间:2018年

【摘要】

会计人员职业道德问题与对策


会计职业道德是会计行业所有从业人员都应遵循的原则,它指导着会计人员的日常工作行为,引导着会计行业的行风,影响着会计行业的发展和形象的树立。而会计行业又是国民经济的重要组成部分,因此会计职业道德的完善对于我国国民经济的发展有着重要意义。而当前中国社会中,会计行业的职业道德的发展并不完善。在利益的驱使下,会计职场上各种违背道德甚至违法的案例还是常有耳闻,因此研究会计职业道德问题并不过时。本文首先阐述会计职业道德的概念、意义、基本内容、作用及其基本特征,接着通过查阅资料、调研报告等方法分析了目前会计行业中会计人员存在的一些职业道德方面的现状、问题、危害及成因,最后对会计职业道德的健全和完善发展提出了些许个人看法和对策。
关键词:道德;会计;会计职业道德;


Problems and Countermeasures of Accountants’ professional ethics
Abstract: The accounting occupation moral is theprinciple in the accounting industry which all employees should obey to. It guides the daily occupation behavior of accounting practitioners, and influences thedevelopment and establishesthe image of the accounting profession. The accounting profession is an important part of the national economy, so the improvement of accounting ethics is of great significance for the development of China's national economy. In the current society, the professional ethics of the accounting profession is not perfect. Driven by the interests,accounting professional ethics and even illegal occupation against the law often been heard. So the study of accounting occupation moral is not outdated, but still has the necessity to continue. This paper expounds the concept, basic content, function and basic characteristics of accounting professional ethics firstly, and thenanalyzes the present situation, problems, harms and causes of the accounting professional ethics in the accounting profession through researches and investigations, and finally puts forward some measures and suggestions on the improvement and perfection of the accounting professional ethics.
Key Words: ethics; accounting; accountants’ professional ethics;
 

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