會計職業(yè)道德論文

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1、揚州大學(xué)經(jīng)濟貿(mào)易系畢業(yè)論文淺談我國會計職業(yè)道德建設(shè)——論道德建設(shè)的必要性班級：揚職大專升本104班姓名：徐煊?？凭妥x院校：揚州職業(yè)大學(xué)經(jīng)貿(mào)系本科升入院校：揚州大學(xué)經(jīng)貿(mào)系揚州職業(yè)大學(xué)指導(dǎo)老師：王紅艷揚州大學(xué)指導(dǎo)老師：劉磊揚州大學(xué)經(jīng)濟貿(mào)易系畢業(yè)論文總論·····························································1一、會計職業(yè)道德的內(nèi)容····································3二、我國會計人員道德的現(xiàn)狀····················

2、···········41、會計造假················································42、違法亂紀················································43、違背執(zhí)業(yè)準則············································4三、加強會計職業(yè)道德建設(shè)的必要性························5四、加強會計職業(yè)道德建設(shè)的對策··························61、加強會計職業(yè)道

3、德教育··································72、揚州大學(xué)經(jīng)濟貿(mào)易系畢業(yè)論文會計人員要不斷地提高自身的職業(yè)道德素養(yǎng)·············71、凈化會計行為環(huán)境·······································72、健全監(jiān)督機制，建立職業(yè)道德評價體系··················83、加強法律建設(shè)············································94、會計人員要認真執(zhí)法·····························

4、········9致謝·····························································11參考資料························································12揚州大學(xué)經(jīng)濟貿(mào)易系畢業(yè)論文會計是進行經(jīng)濟信息交流的一種國際通用的商業(yè)語言，會計信息應(yīng)當是現(xiàn)實經(jīng)濟運行的真實反映，只有把會計信息奠定在會計誠信的基礎(chǔ)之上，會計信息才能成為政府對經(jīng)濟運行進行分析，判斷以及宏觀調(diào)控的重要依據(jù)，才能對投資者以及企業(yè)的各種效益相關(guān)方提供對

5、決策有用的信息。會計職業(yè)道德是指在會計職業(yè)活動中應(yīng)當遵循的，體現(xiàn)會計職業(yè)特征的，調(diào)整會計職業(yè)關(guān)系的職業(yè)行為準則和規(guī)范。加強會計人員職業(yè)道德建設(shè)是當前社會主義市場經(jīng)濟的客觀要求，是做好會計工作的基礎(chǔ)和前提，是提高會計信息質(zhì)量的重要途徑，是整個會計行業(yè)生存發(fā)展之根本。Accountingisakindofeconomicinformationcommunicationinternationalgeneralcommerciallanguage,accountinginformationshouldbetherealreflectio

6、nofrealityofeconomicoperation,onlytolayonthebasisofaccountingintegrityofaccountinginformation,accountinginformationtobecomethegovernmentfortheeconomicoperationanalysis,judgment,andmacroeconomicregulationandcontrolimportantbasis,toinvestorsandenterprisesofallkindsofbe

7、nefitrelatedpartiestoprovideusefulinformationfordecision-making.Accountingprofessionalethicsistopointtointheaccountingprofessionshouldfollow,reflectsthecharacteristicsofaccountingprofession,adjusttheaccountingprofessionalrelationsprofessionalbehaviorstandardsandspeci

8、fications.Tostrengthenaccountingpersonnelprofessionalethicsconstructionistheobjectiverequirementofthesocialistmarketeconomy,istheba