摘 要
随着社会经济的不断发展,会计工作已经成为经济管理工作中的重要组成部分,然而会计职业道德缺失已经成为一个举足轻重的大问题。因此本文通过运用案例分析法和文献分析法相结合的科学方法,通过对华辰实业公司会计工作人员职业道德的现状的分析,从会计人员职业技能水平偏低、财务人员管理水平低、弄虚作假、追求私利导致犯罪这几个方面入手,进行细致准确的分析,指出会计职业道德建设对企业经营状况的重要性。
根据会计人员职业道德存在的问题,提出了加强会计人员职业道德教育、实行会计岗位轮换制度、健全内部控制制度、加强外部监督等有效的解决措施,有利于会计人员职业道德素质的提高,有利于提升华辰实业公司会计信息的真实性与准确性,还有利于其所在单位领导做出正确的经营决策,也有助于提升会计行业的整体素质,并且具有一定的理论指导与实践性意义。
关键词:会计人员;会计职业道德;会计信息;
Abstract
With the rapid development of the socialist market economy, accounting plays a more and more important role, then become more important the accounting information, the quality of accounting information has become an important theoretical basis for enterprises to participate in market competition, so in this paper, by using case analysis and investigation method of the scientific method, through the Hua chen industrial company finance department accounting staff of professional ethics, deeper understanding of the current situation of the accounting personnel knowledge level is low level of financial personnel management fraud Pursuit of self-interest leads to crime this a few aspects, a detailed and accurate analysis, points out the importance of the accounting professional ethics construction for enterprise operating conditions.
Aiming at the existing problem of accounting personnel professional ethics, and puts forward strengthening accounting personnel professional ethics education for accounting job rotation system a sound system of internal control To strengthen the external supervision effective solving measures such as perfecting evaluation system, which is beneficial to the improvement of quality of accounting personnel professional ethics, is conducive to improve Hua chen industrial company accounting information authenticity and accuracy, and conducive to its place unit leaders make the right business decisions, also helps to enhance the overall quality of the accounting profession, and has a certain theoretical guidance and practical significance.
Key Words: accounting personnel; professional ethics; accounting information
目 录
(二)研究目的及意义···················································································· 1
1.国外文献综述························································································ 2
2.国内文献综述························································································ 2
(四)研究的主要内容···················································································· 3
(一)会计职业道德的概念及主要内容····························································· 4
1.会计职业道德的概念················································································ 4
2.会计职业道德的主要内容········································································· 4
(二)会计职业道德的特征············································································· 4
(三)会计职业道德的作用············································································· 5
三、华辰实业公司会计职业道德现状及影响因素分析················································· 6
(一)华辰实业公司会计职业道德现状····························································· 6
1.华辰实业公司简介················································································· 6
2.会计人员职业技能水平偏低····································································· 6
3.缺乏爱岗敬业精神················································································· 6
(二)华辰实业公司会计人员职业道德影响因素分析·········································· 8
1.会计人员职业道德观念淡薄····································································· 8
2.受客观环境的影响················································································· 8
3.内部控制制度混乱················································································· 9
4.外部监督体制不完善·············································································· 9
5.财务人员管理水平不高········································································· 10
6.会计自身的特点及缺陷········································································· 10
四、加强华辰会计人员职业道德的对策·································································· 11
(一)加强会计人员职业道德教育·································································· 11
(二)实行会计岗位轮换制度········································································· 12
(三)健全内部控制制度··············································································· 12
(四)加强外部监督····················································································· 13
(五)完善考评制度····················································································· 13
1.财会技术性岗位人才············································································· 13
2.财会劳动性岗位人才············································································· 13