社会伦理观念对会计行为的影响分析
摘要
最近十几年来，在市场经济大潮的冲击下，我国会计领域出现了普遍的会计造假以及由此而引发的会计信息严重失真。究其原因，虽有制度不完善，法律不健全的影响，但更重要的还是会计行为人的道德意识日渐淡薄、道德意志日渐薄弱，经不起金钱、名利的诱惑而丧失了最基本的会计行为规范:伦理道德，进而导致了这些不道德会计行为的发生。所以会计伦理在会计职业的生存和发展过程中起着一种不可或缺的作用，它促使会计行为从失范过渡到规范，以增加相关利益者对会计职业的信任度，因此，研究会计伦理有关问题具有重大的现实意义和理论意义。
本文共分为三章,第一章讲述了会计伦理的基本理论,包括会计、会计伦理以及会计职业道德。第二章主要是会计行为的伦理分析，主要包括伦理观念对会计行为的影响以及我国会计行为伦理缺失的表现及原因。第三章分别从完善会计法制、加强会计道德教育、完善监督部门体系及加强企业伦理建设四个方面进行会计伦理建设与完善。
关键词：会计伦理;会计伦理现状;新会计准则;会计伦理建设
Abstract
In the Past decade，with the hard impact of market economy development，financial data faking and accounting information distortion are becoming more and more common in our countries accounting area.The reason for this is that though the regular system is not perfect and the law itself also not very healthiness，but what worse the accountant ethic awareness is becoming more and more dim as the day past.For that reason they can’t stand for the tempt of money and fame，finally they will lose their basic ethic to be an accountant.Therefore，accounting ethics plays an indispensable role in the survival and development of the accounting profession，which spurs on accounting behavior from the loss of the transition to a normative to increase the trust of the stakeholders in the accounting profession.Therefore the study of accounting ethics problems has great practical and theoretical significance.
This article is divided into three chapters.The first chapter describes the basic theory of accounting ethics，including ethics， accounting ethics，and accounting professional ethics.In Chapter two，there is analysis of the lack of the accounting ethical status.In chapter three is the construction and improvement of accounting ethics，respectively from the rule of law,accounting ethics education,monitoring system，traditional culture and so on.
Keywords:accounting ethics;accounting ethics status;the new accounting standards:accounting ethics construction
目录
引言
一、会计伦理的基本理论概述………………………………………………………………………… 3
（一）伦理………………………………………………………………………………………………. 3
（二）会计伦理……………………………………………………………………………………….. 3
（三）会计职业道德………………………………………………………………………………… 3
二、会计行为的伦理分析……………………………………………………………………………….. 3
（一）伦理观念对会计行为的影响…………………………………………………………… 3
（二）会计行为的伦理现状……………………………………………………………………… 3
三、会计伦理建设与措施……………………………………………………………………………….. 3
（一）完善会计法制………………………………………………………………………………… 3
（二）加强会计道德教育…………………………………………………………………………. 3
（三）完善监督部门体系…………………………………………………………………………. 3
(四)加强企业伦理建设…………………………………………………………………………….. 3
………………………………………………………………………………………………………………… 3
