浅析会计人员职业道德建设
随着经济市场化的深入发展，会计信息的真实性、客观性越来越重要，但会计工作中的假账问题、信息失真问题却难以禁绝，严重影响了我国的市场秩序。 为此，在加强会计法制建设的同时，必须高度重视会计职业道德建设。近年来，虽然会计职业道德建设中大量的工作有了改进，但效果并不明显。其原因固然很多，但工作的系统性不够，是一个十分重要的原因。因此，本人认为必须用系统的思路抓好会计职业道德建设，通过加大力度提高会计人员综合素质、对外净化环境以及加强监管等途径来提高会计职业道德的建设，从而促进企业会计人员管理的进一步发展。
关键词：会计，职业道德，建设
Accountant occupation moral construction problem and countermeasure research
With the in-depth development of economic and market-oriented accounting information authenticity, objectivity, more and more important, but the accounting work in the accounting fraud, information distortion is difficult to ban a serious impact on China’s market order. For this reason, at the same time to strengthen the accounting and the legal system construction, we must attach great importance to the construction of accounting ethics. In recent years, we done a lot in the accounting profession and moral construction work, but the effect is not obvious. The reason of course, but the work of systematic enough, is a very important reason. Therefore, I think must be a system of thinking to do a good job of accounting ethics,Through increased efforts to improve the overall quality of accounting personnel, foreign environmental purification and strengthening of regulatory pathways to improve the accounting occupation morals construction, so as to promote the further development of enterprise accounting personnel management.
Keywords: accounting; professional ethics; construction
目录
Abstract………………………………………………………… ii
第一章 会计职业道德概述……………………………………………. 1
1.1会计职业道德内涵………………………………………………. 1
1.2会计职业道德建设意义…………………………………………… 1
第二章 会计职业道德建设存在问题…………………………………….. 1
2.1监管不力……………………………………………………… 2
2.2教育落后……………………………………………………… 2
2.3觉悟不高……………………………………………………… 3
2.3.1会计人员缺乏自律性…………………………………………… 3
2.3.2会计人员玩忽职守…………………………………………….. 3
2.3.3会计人员知法犯法…………………………………………….. 4
2.3.4会计人员的职业道德意识薄弱……………………………………. 4
第三章 提高会计人员综合素质和职业道德的对策建议………………………. 4
3.1加强监管……………………………………………………… 4
3.1.1抓制度，完善制约机制…………………………………………. 4
3.1.2健全法律体系,加大执法力度,保障会计人员的权利……………………. 5
3.1.3建立健全会计职业道德评价系统………………………………….. 5
3.2加大对会计人员教育的力度……………………………………….. 5
3.3提高会计人员的综合素质，加强觉悟………………………………… 6
3.3.1强化会计人员职业道德自律……………………………………… 6
3.3.2加强会计人员的专业化培训……………………………………… 7
3.3.3提高会计人员的法律意识……………………………………….. 7
3.3.4将会计职业道德建设与会计从业人员管理相结合……………………… 7
