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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IConstructionofProfessionalEthicsofAccountingProblemsandStrengtheningMeasureinChinaABSTRACTWiththedeepeningofChina'sreformandopening
2、upandthesocialistmarketeconomicsystem,continuousimprovementintheoveralleconomicaccountingbasicworkhasbecomeincreasinglyimportantpositionandrole.Accountingworkinvolvedinallaspectsofsociety,wherethereareeconomicactivitiestakeplace,therewillbeaccounting.Accountingisanecono
3、miclanguage,accountingpermeatesallaspectsofsocialeconomy,andaccountingpersonnelineconomicactivityalsoplaysanincreasinglyimportantrole,accountingprofessionalethicshasincreasinglybecomethefocusofattention.Thisarticlefromtheexplorationofaccountingoccupationmoralconcept,bri
4、eflyintroducesthefunctionandimportanceofaccountingoccupationmoralcontent,;accordingtotheexistingproblemsandthesituationofChina'saccountingethicsconstruction,andthentriestoreasonanalysisoflackofaccountingoccupationmoralfrommultipleperspectives,thatismainlyfromthemoralenv
5、ironmentwell,theimbalanceofeconomicdevelopment,imperfectlawsandregulations,theirmoralfactorslowerqualityofaccountingpractitioners.Finally,aimingattheseproblemsandaccordingtotheanalysisofaccountingethics,theoryimperfect,imperfectsystem,therearecertainproblemsleadingtothe
6、accountingstaffofprofessionalethicsofthebuilding.Strengtheningtheconstructionofaccountingprofessionalethicsistodeveloptheaccountingprofession"four"importantnewmeasures;andisaneffectivemeanstoimprovetheaccountingstaffofprofessionalandethicalstandards.Ithelpstobalancethep
7、rofessionalconductofaccountants,accountingproperlyhandletherelationshipbetweeneconomicinterestsofallpartiessubjectandtopromotethegoaloffinancialaccountingandinternalaccountingcontrolseffectivelyachievegoals;helpresolvethecurrentaccountingfraudandaccountinginformationdis
8、tortion,correcttheaccountingprofessionunhealthy;helpanti-corruption,therebyhelpingtocleantheairofthewholesocie