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1、论文分类号:F23学校代码:13681HAOJINGCOLLEGESHAANXIUNIVERSITYOFSCIENCE&TECHNOLOGY毕业设计说明书(论文)题目:我国会计职业道德建设存在的问题及加强对策学生姓名:学号:系部:经济系专业班级:会计班指导教师:二〇一五年六月ConstructionofProfessionalEthicsofAccountingProblemsandStrengtheningMeasureinChinaABSTRACTWiththedeepeningofChina'sreformandopeningupandthesocialist
2、marketeconomicsystem,continuousimprovementintheoveralleconomicaccountingbasicworkhasbecomeincreasinglyimportantpositionandrole.Accountingworkinvolvedinallaspectsofsociety,wherethereareeconomicactivitiestakeplace,therewillbeaccounting.Accountingisaneconomiclanguage,accountingpermeatesal
3、laspectsofsocialeconomy,andaccountingpersonnelineconomicactivityalsoplaysanincreasinglyimportantrole,accountingprofessionalethicshasincreasinglybecomethefocusofattention.Thisarticlefromtheexplorationofaccountingoccupationmoralconcept,brieflyintroducesthefunctionandimportanceofaccountin
4、goccupationmoralcontent,;accordingtotheexistingproblemsandthesituationofChina'saccountingethicsconstruction,andthentriestoreasonanalysisoflackofaccountingoccupationmoralfrommultipleperspectives,thatismainlyfromthemoralenvironmentwell,theimbalanceofeconomicdevelopment,imperfectlawsandre
5、gulations,theirmoralfactorslowerqualityofaccountingpractitioners.Finally,aimingattheseproblemsandaccordingtotheanalysisofaccountingethics,theoryimperfect,imperfectsystem,therearecertainproblemsleadingtotheaccountingstaffofprofessionalethicsofthebuilding.Strengtheningtheconstructionofac
6、countingprofessionalethicsistodeveloptheaccountingprofession"four"importantnewmeasures;andisaneffectivemeanstoimprovetheaccountingstaffofprofessionalandethicalstandards.Ithelpstobalancetheprofessionalconductofaccountants,accountingproperlyhandletherelationshipbetweeneconomicinterestsof
7、allpartiessubjectandtopromotethegoaloffinancialaccountingandinternalaccountingcontrolseffectivelyachievegoals;helpresolvethecurrentaccountingfraudandaccountinginformationdistortion,correcttheaccountingprofessionunhealthy;helpanti-corruption,therebyhelpingtocleantheairofthewholesociet