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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'sreformandopeningupandth
2、esocialistmarketeconomicsystem,continuousimprovementintheoveralleconomicaccountingbasicworkhasbecomeincreasinglyimportantpositionandrole.Accountingworkinvolvedinallaspectsofsociety,wherethereareeconomicactivitiestakeplace,therewillbeaccounting.Accountingisaneconomiclanguage,a
3、ccountingpermeatesallaspectsofsocialeconomy,andaccountingpersonnelineconomicactivityalsoplaysanincreasinglyimportantrole,accountingprofessionalethicshasincreasinglybecomethefocusofattention.Thisarticlefromtheexplorationofaccountingoccupationmoralconcept,brieflyintroducesthefu
4、nctionandimportanceofaccountingoccupationmoralcontent,;accordingtotheexistingproblemsandthesituationofChina'saccountingethicsconstruction,andthentriestoreasonanalysisoflackofaccountingoccupationmoralfrommultipleperspectives,thatismainlyfromthemoralenvironmentwell,theimbalance
5、ofeconomicdevelopment,imperfectlawsandregulations,theirmoralfactorslowerqualityofaccountingpractitioners.Finally,aimingattheseproblemsandaccordingtotheanalysisofaccountingethics,theoryimperfect,imperfectsystem,therearecertainproblemsleadingtotheaccountingstaffofprofessionalet
6、hicsofthebuilding.Strengtheningtheconstructionofaccountingprofessionalethicsistodeveloptheaccountingprofession"four"importantnewmeasures;andisaneffectivemeanstoimprovetheaccountingstaffofprofessionalandethicalstandards.Ithelpstobalancetheprofessionalconductofaccountants,accou
7、ntingproperlyhandletherelationshipbetweeneconomicinterestsofallpartiessubjectandtopromotethegoaloffinancialaccountingandinternalaccountingcontrolseffectivelyachievegoals;helpresolvethecurrentaccountingfraudandaccountinginformationdistortion,correcttheaccountingprofessionunhea
8、lthy;helpanti-corruption,therebyhelpingtocleantheairofthewholesociet