会计人员的职业道德.docVIP

会计人员的职业道德

摘要

会计人员的职业道德，是指在会计职业活动中应当遵循的、体现会计职业特征的、调整会计职业关系的各种经济关系的职业行为准则和规范。会计职业道德是会计人员在长期的职业活动中逐步形成和总结出来的．调整会计人员与社会之间，会计人员个人之间．个人与集体之间的职业道德主观意识和客观行为统一的准则和规范。随着现在经济的飞速发展会计人员的职业道德愈来愈受到全方位的重视，全球各行各业可以说都离不开会计人员。因为会计人员在一个企事业单位是十分重要的角色，所以，他们的职业道德就显的非常重要。如果在这一块儿出了问题那是很严重的事。我国会计人员的职业道德方面暴露的问题日趋明显，影响越发严重。本文通过对会计人员的职业道德的相关方面进行剖析，进而提出一系列的有效方法，并希望以此改善我国会计人员职业道德环境，为个人，企事业单位乃至全社会创造一个健康纯净的经济交往氛围。加强会计人员职业道德是提高会计信息质量的重要途径，是整个会计行业生存发展之根本。

关键词：会计人员；职业道德；健康发展

Abstract

accountingpersonneloccupationethics,referstothevariouseconomicrelationsreflectthecharacteristicsofaccountingoccupationshouldbefollowedintheaccountingoccupationactivities,adjusttheaccountingoccupation,theoccupationbehaviorstandardsandspecifications.Accountingoccupationmoralistheaccountingpersonnelinthelong-termoccupationactivitiesgraduallyformedandsummedup.Theadjustmentbetweentheaccountingstaffandsociety,betweentheaccountingpersonnel.Betweentheindividualandthecollectiveunifiedoccupationmoralitysubjectiveconsciousnessandtheobjectivebehaviorstandardsandnorms.Nowwiththeoccupationmoralandrapiddevelopmentofaccountingpersonneleconomymoresusceptibletothefullrangeofattentionfromallwalksoflife,theworldcanbesaidthatcannotdowithouttheaccountingpersonnel.Becausetheaccountingpersonnelisveryimportantrole,inanenterpriseso,theiroccupationmoralityisimportant.Ifinthistogetherisaproblemthatisaveryseriousthing.OccupationmoralproblemsofaccountingpersonnelinChinaisgettingmoreandmoreobvious,moreandmoreseriouseffects.Thispaperanalysestheaccountingpersonneloccupationethicsrelatedaspects,andputsforwardaseriesofeffectivemethods,andhopestoimproveChinasoccupationmoralenvironment,accountingpersonnelforindividuals,enterprisesandthewholesocietytocreateahealthyatmosphereofpureeconomicexchanges.Strengthentheoccupationmoralsofaccountingpersonneli