论会计职业道德 毕业论文 (2)

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1、江西工业职业技术学院2013届会计电算化专业毕业论文题目：论会计职业道德姓名：学号：20102312班级：10会计电算化(3)班系别：经济管理系指导教师：目录一、会计职业道德概述·················································21、会计道德及其发展···················································22、会计职业道德的基本内容············································

2、···3二、会计职业道德现状分析················································31、会计职业道德缺失的现状················································32、会计职业道德问题的危害················································43、会计职业道德缺失的原因分析············································4三、加强职业道德建

3、设·················································51、加强职业道德的必要性·················································52、加强会计职业道德的建议··············································53、加快完善我国会计职业道德规范体系········································54、建立健全会计职业道德评定体系··········

4、··································65、以人为本，加强会计教育培训···············································66、改进会计人员的管理体制··················································67、加强会计道德诚信教育···················································78、建立健全激励约束机制····················

5、·······························79、加强社会舆论监督,规范会计职业行为········································7结束语·································································8参考文献·······························································9论会计职业道德朱盼盼（江西工业职业技术学院，江西南昌330

6、039）【摘要】本文以会计职业道德为出发点，从会计职业道德建设的必要性；会计职业道德的现状；会计人员出现职业道德缺失的原因；加强会计职业道德的建设途径这几个方面作为突破口。深层次多角度的分析的目前会计行业职业道德的必要性。究其根源，剖析会计人员出现职业道德缺失的原因，并立足实际找到解决问题的方法。市场经济是诚信经济，会计是诚信行业。然而当前，会计人员职业道德严重滑坡，会计信息质量不高，假凭证、假账簿、假报表比较普遍，这一现象不仅影响到市场经济的正常运行，亦使会计业的公信力受到严峻挑战，会计行业面临一场严重的“诚

7、信危机”。因此，加强会计职业道德建设具有十分重要的现实意义。【关键词】：会计职业道德现状分析职业道德建设危害正文一、会计职业道德概1、会计职业道德及其发展我国素有“礼仪之邦”的美称，有悠久漫长的历史和辉煌灿烂的文化，“仁义礼智信”早已成为我国人民普遍遵循、崇尚的行为准则。在现代社会，职业道德亦被确定为各类从业人员在职业活动中所应遵循的行为准则。会计工作处于整个社会经济的前沿，会计人员身处财经大权的关键地位，职业道德在整个会计工作中显得尤为重要。我国会计界的老前辈、近代会计学的奠基人潘序伦先生就高度重视会计职业道

8、德，他认为“立信”乃会计之本，没有信用就没有会计，他创办了立信会计学校，造就了“信以立志，信以守身，信以处世，信以待人，毋忘立信，当必有成”的立信精神，构造了立信会计模式。国际上亦对会计职业道德作了明确的论述，如1980年7月，国际会计师联合会职业道德委员会拟订并经国际会计师联合会理事会批准，公布了《国际会计职业道德准则》，规定了正直、客观、独立、保密、技术标准、业务能力、道德自律等七