3、大的方面作为突破口。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该问题的办法。通过加强会计人员对职业道德的思想认识、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,加大处罚力度等手段从根本上解决会计职业道德缺失问题。关键词:会计道德建设;会计信息失真;管理;监督;解决DiscussionOnTheAccounting Occupation Moral ConstructionYuLiCollegeofEconomicsandManagement,Southwe
4、stUniversity,Chongqing,ChinaAbstract:With the rapid development of our economy, accounting in enterprise economy management work is particularly important, which fully reflects the importance of our accounting occupation character and occupation moral in the enterprise, plays a critical role in
5、economic management in our enterprises. This paper is mainly based on the accounting occupation ethics as a starting point, from the necessity of accounting occupation moral construction; status of occupation16 moral accounting; accounting personnel occupation ethics reasons; to strengthen the c
6、onstruction of accounting occupation moral of the four major aspects as a breakthrough. Deep analysis of the current multi angle accounting profession occupation moral necessity. The reason, analyze the accounting personnel occupation morals flaw causes, and based on the actual to find ways to s
7、olve the problem. Through the strengthening of the accounting personnel to the occupation moral understanding, strengthen internal management, improve the internal control system, improve the supervision and incentive mechan