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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'sreformandopeningupandtheso
2、cialistmarketeconomicsystem,continuousimprovementintheoveralleconomicaccountingbasicworkhasbecomeincreasinglyimportantpositionandrole.Accountingworkinvolvedinallaspectsofsociety,wherethereareeconomicactivitiestakeplace,therewillbeaccounting.Accountingisaneconomiclanguage,account
3、ingpermeatesallaspectsofsocialeconomy,andaccountingpersonnelineconomicactivityalsoplaysanincreasinglyimportantrole,accountingprofessionalethicshasincreasinglybecomethefocusofattention.Thisarticlefromtheexplorationofaccountingoccupationmoralconcept,brieflyintroducesthefunctionand
4、importanceofaccountingoccupationmoralcontent,;accordingtotheexistingproblemsandthesituationofChina'saccountingethicsconstruction,andthentriestoreasonanalysisoflackofaccountingoccupationmoralfrommultipleperspectives,thatismainlyfromthemoralenvironmentwell,theimbalanceofeconomicde
5、velopment,imperfectlawsandregulations,theirmoralfactorslowerqualityofaccountingpractitioners.Finally,aimingattheseproblemsandaccordingtotheanalysisofaccountingethics,theoryimperfect,imperfectsystem,therearecertainproblemsleadingtotheaccountingstaffofprofessionalethicsofthebuildi
6、ng.Strengtheningtheconstructionofaccountingprofessionalethicsistodeveloptheaccountingprofession"four"importantnewmeasures;andisaneffectivemeanstoimprovetheaccountingstaffofprofessionalandethicalstandards.Ithelpstobalancetheprofessionalconductofaccountants,accountingproperlyhandl
7、etherelationshipbetweeneconomicinterestsofallpartiessubjectandtopromotethegoaloffinancialaccountingandinternalaccountingcontrolseffectivelyachievegoals;helpresolvethecurrentaccountingfraudandaccountinginformationdistortion,correcttheaccountingprofessionunhealthy;helpanti-corrupt
8、ion,therebyhelpingtocleantheairofthewholesociet