会计专业毕业论文浅析当代大学生会计职业道德建设.docVIP

摘 要 会计职业道德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职业行为准则和规范。主要包括：爱岗敬业、诚实守信、廉洁自律、客观公正、坚持准则、提高技能、参与管理、强化服务等八个方面。他能够纠正人们的会计行为、指导社会经济实践活动；影响和引导会计的发展方向；培养人们的职业道德品质，使会计道德成为人们的自觉意识和行为准则。而当今社会当中还存在贪污腐败、挪用公款等会计职业道德严重滑坡的现象。本文通过论述我国会计职业道德建设的现状及存在的问题，对会计职业道德滑坡的原因进行分析，希望能够找出问题的根源，还社会一个纯净的经济往来空间。通过分析研究发现，要想从根本上净化我国会计职业道德上的污染，提高会计从业人员的职业素质，就必须从大学生抓起。 本文第一部分论述了会计职业道德的基本内容，以及会计职业道德的作用，第二部分主要分析了会计人员道德缺失的现状及案例，指出会计职业道德的现实危害和会计职业道德缺失的原因，第三部分主要说了加强大学生会计职业道德建设的必要性，加强职业道德建设是必要的，而追根溯源解决问题的关键乃是加强在校大学生的会计职业道德建设，引出论文的观点，第四部分乃是本文的重中之重，主要讲述了当前大学生职业道德建设存在的误区及对策。 关键词：The accounting occupation morals refer to accountant in the occupation activity should follow, reflect accountant occupation characteristic, adjust the relationship between accounting occupation code of conduct and norms. Mainly include: dedication, honesty and trustworthiness, honesty and self-discipline, objective, adhere to guidelines, improve skills, participation in management, strengthen eight respects such as service. He is capable of correcting the accounting behavior, guide social economic activities; influence and guide the direction of accounting development; cultivate peoples occupation moral quality, make the accounting morality into peoples consciousness and behavior criterion. But nowadays there are still corruption, embezzlement and other accounting occupation ethics phenomenon. This paper discusses our country accounting occupation morals construction present situation and the existence question, on accounting occupation moral landslide causes, hoping to find the root of the problem, but also a social pure economic intercourse space. Through the analysis, in order to fundamentally purify our country accounting occupation moral pollution, improve accountant occupation quality, must grab from college students. The first part of this paper discusses the basic content of accounting occupation morals, as well as the accounting occupation morality, the second part mainly analyzes the accountant morality situation and