内蒙古财经大学双学位毕业论文
—关于会计职业道德的探讨
内 容 提 要
本文以会计职业道德出发点，描述了会计职业道德的重要性以及发展现状。对会计职业道德建设的重要性进行了简要阐述，并针对当前会计职业道德现状不容乐观的原因进行了直接明了的剖析。就会计职业道德问题和事故提出一系列的解决措施和应对方法。最后就当前大学生会计职业道德意识不明确、社会责任感缺失、高校会计职业道德教育不完善、不重视对于学生的诚信教育和责任感培养等源头问题提出意见。号召营造良好的会计文化氛围，用以培养讲诚信、负责任的新一代会计从业人员。进而影响整个社会经济秩序。希望以此来改变我国会计职业工作上的问题，还社会一个纯净的经济往来空间。
关键词：会计职业道德；大学生职业道德建设；诚信教育；责任培养
Abstract
This paper the starting point of the accounting professional ethics, describing the importance of the status quo and development of accounting ethics. The importance of the accounting professional ethics briefly described, and the straightforward analysis of the status quo for the current accounting professional ethics can not be reason for optimism. Proposed a series of measures to resolve the accounting profession and our approach to ethical issues and accidents. Finally, on the current college students accounting ethics awareness is not clear, lack of social responsibility, college accounting ethics education is imperfect, do not pay attention to the students' honesty education and training, such as the source of the issue of responsibility for comments. Call to create a good accounting culture to culture stresses integrity, a new generation of responsible accounting practitioners. Thereby affecting the entire social and economic order. Hoping to change our accounting profession work problems, but also the social space of a pure economic exchanges.
Keywords: accounting professional ethics; professional ethics college
students; honesty education; Responsibility Training
目 录
一、概述 ..................................................................... 1 (一)会计职业道德概念界定 ..................................................... 1 (二)会计职业道德的特征 ....................................................... 1 二、会计职业道德建设的重要性 ................................................. 2 (一)提高会计从业人员的整体素质 ............................................... 2 (二)营造良好的行业发展环境 ................................................... 2 (三)加强行业自我约束调节能力 ................................................. 2 三、会计人员职业道德现状 ..................................................... 2 (一)会计人员职业道德观念浅薄 ................................................. 2 (二)会计人员职业心术不正，追求私利 ........................................... 3 (三)会计人员业务不熟，能力差，服务恶劣 ....................................... 3 四、会计职业道德缺失的原因分析 ............................................... 3 (一)企业内部环境对会计职业道德的影响 ......................................... 3 (二)从业人员的道德意识总体偏低 ............................................... 4 (三)法律监督机制不完备，会计规范体系不完善 ................................... 4 (四)我国的会计教育存在着弊端 ................................................. 4 五、加强企业会计人员职业道德建设的措施 ....................................... 4 (一）建立与现代企业管理制度相适应的内部控制制度 .............................. 4 (二）提高会计从业人员的素质 .................................................. 5 (三）加强会计职业道德的监督机制 .............................................. 5 (四）大学生会计职业道德的建设 ................................................ 5 参考文献 ..................................................................... 7
关于会计职业道德的探讨毕业论文
