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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'sreformandopen
2、ingupandthesocialistmarketeconomicsystem,continuousimprovementintheoveralleconomicaccountingbasicworkhasbecomeincreasinglyimportantpositionandrole.Accountingworkinvolvedinallaspectsofsociety,wherethereareeconomicactivitiestakeplace,therewillbeaccounting.Accountingis
3、aneconomiclanguage,accountingpermeatesallaspectsofsocialeconomy,andaccountingpersonnelineconomicactivityalsoplaysanincreasinglyimportantrole,accountingprofessionalethicshasincreasinglybecomethefocusofattention.Thisarticlefromtheexplorationofaccountingoccupationmoral
4、concept,brieflyintroducesthefunctionandimportanceofaccountingoccupationmoralcontent,;accordingtotheexistingproblemsandthesituationofChina'saccountingethicsconstruction,andthentriestoreasonanalysisoflackofaccountingoccupationmoralfrommultipleperspectives,thatismainly
5、fromthemoralenvironmentwell,theimbalanceofeconomicdevelopment,imperfectlawsandregulations,theirmoralfactorslowerqualityofaccountingpractitioners.Finally,aimingattheseproblemsandaccordingtotheanalysisofaccountingethics,theoryimperfect,imperfectsystem,therearecertainp
6、roblemsleadingtotheaccountingstaffofprofessionalethicsofthebuilding.Strengtheningtheconstructionofaccountingprofessionalethicsistodeveloptheaccountingprofession"four"importantnewmeasures;andisaneffectivemeanstoimprovetheaccountingstaffofprofessionalandethicalstandar
7、ds.Ithelpstobalancetheprofessionalconductofaccountants,accountingproperlyhandletherelationshipbetweeneconomicinterestsofallpartiessubjectandtopromotethegoaloffinancialaccountingandinternalaccountingcontrolseffectivelyachievegoals;helpresolvethecurrentaccountingfraud
8、andaccountinginformationdistortion,correcttheaccountingprofessionunhealthy;helpanti-corruption,therebyhelpingtocleantheairofthewholesociet