毕业论文新,王彬

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1、山东分院毕业论文浅析会计职业道德体系的构建学生姓名：王彬学号：070603010756院系名称：会计学院专业名称：会计电算化扌旨导教”帀：赵启鹏中华女子学院山东分院教务处制2010年3月050浅析会计职业道德体系的构建摘要本文从会计职业道德的基本特征出发，探讨了会计职业道德建设的途径；会计职业道德的现状；会计人员出现职业道德缺失的原因；从会计职业道德的建设途径这四个大的方面：深层次多角度的分析的口前会计行业职业道德的必要性。剖析了会计人员出现职业道德缺失的原因，并立足实际找到解决该问题的办法。通过加强会计人员对职业道徳

2、的思想认识、加强企业内部管理，完善内部控制制度、完善监督和奖励机制，确保会计人员遵守职业道德。设立完善的会计法律制度，加大处罚力度，加强政治学习，提高对会计职业道德建设重要性的认识；加强职业道德教育，壇强财会人员使命感；建立监督机制，以法管财；建立会计岗位轮换制度，保证会计工作质量；建立健全选拔和激励机制，提高财会人员业务素质等手段从根本上解决会计职业道德缺失问题。关键词：会计职业道徳；会计人员职业道徳；现状；对策ONTHEACCOUNTINGSYSTEMOFPROFESSIONALETHICSABSTRACTInth

3、ispaper,thebasiccharacteristicsoftheaccountingprofessionalethicsproceedingtoexploretheconstructionoftheaccountingprofessionalethicsmeans;thestatusoftheaccountingprofessionalethics;accountingpersonnelthereasonsforlackofprofessionalethicsarise;fromtheconstructiono

4、ftheaccountingprofessionalethicsmeansofthesefourmajorareas:in-depthMulti-angleanalysisoftheaccountingprofessioniscurrentlytheneedforprofessionalethics.Analyzestheemergenceofaccountingpersonnelthereasonsforlackofprofessionalethics,andactuallyfindasolutiontothepro

5、blembasedapproach.Throughthestrengtheningoftheaccountingstaffofthethinkingandunderstandingofprofessionalethics,strengtheninternalmanagement,improvetheinternalcontrolsystem,improvethemonitoringandincentivemechanisms,Toensurethataccountingpersonnelcomplywithprofes

6、sionalethics.Theestablishmentofasoundaccountinglegalsystem,increasepenalties,andstrengthenpoliticalstudyandimprovethebuildingoftheaccountingrecognitionoftheimportanceofprofessionalethics;enhancingprofessionalethicseducation,strengthentheirsenseofmissionaccountan

7、ts;theestablishmentofmonitoringmechanismstocontrolfiscallaw;anaccountingjobrotationsystemtoensurethataccountingquality;establishandimprovetheselectionandincentivemechanism,enhancetheprofessionalqualityofaccountantsandothermeanstofundamentallysolvetheissueofmoral

8、failureontheAccountingProfession.Keywords：AccountingProfessionalEthics;accountantsethics;thestatusquo;Countermeasures1绪论61.1课题背景及目的61.2国内外的研究状况61.3课题研究方法61.4论文构成及研究内容