摘 要
随着我国经济发展愈发迅猛，企业的会计管理问题也成为了当前的热议焦点。机遇和挑战并存的环境下，我国会计行业如何稳步发展，如何才能解决现阶段的种种问题，迎着发展的契机来改革、变革。如今，会计企业的道德、诚信问题是现代社会中所注重和关注的焦点。
很多的经济学者认为，管理理论在当今时代强调更多的是道德伦理的重要性，它也告知所有人人本管理是这个时代发展的必然趋势。所以我写这篇论文的目的就是为了了解和进一步的认识我国行政事业单位会计职业道德，以此来找寻它存在的问题。通过此次的了解和认识，找寻更多与行政事业单位会计职业道德相关的解决方案。在事业单位工作的那些会计工作人员要不断提升自身的修养，全面发展自己，将会计的法治和会计的德治紧密结合起来，从而创建一个具有会计的职业道德的健康的经济环境。
Abstract
With the continuous development of market economy in our country, for the accounting profession, in growing rapidly into the opportunity of economic globalization, and face the powerful impact foreign advantage international accounting firms. In this complicated environment, the Chinese institution of accounting industry must be accepted in the process of the development of the society from all walks of life more strict supervision. So, in the fierce international competition, there is no accounting occupational moral constraints workers will be deprived of participation qualifications, and no unit of accounting professional ethics will be difficult to escape the bad luck of corruption.
Modern management theory emphasizes the importance of ethics, which embodies the inevitable developing trend of humanistic management. In developing the socialist market economy today, advocating honesty and accounting professional ethics construction is particularly important. To take the good faith as the basic requirements, through strengthening administrative institution accounting professional ethics construction, to build the accounting professional ethics, in the field of both the need of times development, and improve the level of accounting management requirements. The purpose of this article is by discussing the lack of accounting professional ethics of the administrative institution, to look for ways to improve the administrative institution accounting professional ethics, promoting administrative institution accounting personnel on the basis of constantly improve their self-cultivation, combine accounting virtue and rule of law, improve the accounting professional ethics together.
Key Words：Administrative institutions; The professional ethics; Accounting personnel
目 录
Abstract……………………………………………….. II
一、我国行政事业单位会计人员当前职业道德建设现状……………….. 2
（一）会计职业道德的特点………………………………………… 2
（二）目前我国行政事业单位会计人员职业道德存在的问题及危害 2
二、我国行政事业单位当前会计人员职业道德建设存在的问题及原因分析………. 4
（一）缺失职业道德的社会环境…………………………………….. 4
（二）业务素质比较低、专业性不强 4
（三）会计从业人员职业道德对法规不熟悉,缺乏遵纪守法的意识 5
（四）继续教育流于形式，学习的主动性、积极性不够…………………… 5
(五)事业单位内部控制制度还不健全，增加了会计职业道德风险 5
三、对存在问题的解决方法建议………………………………………. 5
（二）努力提高会计人员的业务素质，健全奖惩机制…………………….. 6
（三）健全奖惩机制
（四）做好会计人员的继续教育工作，增强会计人员学习的主动性、积极性…… 7
（五）完善事业单位内部控制和监督机制，加强财务监督管理……………… 8
