2015年年会计专业毕业论文范文【荐】.docVIP

目录 摘要 ………………………………………………………………………………………1 一、会计职业道德概述················································································································ 1 1、会计职业道德的基本内容·····································································································1 2、会计职业道德的作用·············································································································· 3 二、会计职业道德现状分析······································································································4 1、会计人员职业道德失范现状··················································································· 4 2、会计职业道德问题的现实危害··············································································· 4 3、会计职业道德建设存在的问题··············································································· 5 4、造成会计职业道德失范的原因··························································································· 5 三、加强会计职业道德建设······································································································6 1、加强会计职业道德建设的必要性··········································································· 6 2、加强会计职业道德建设的建议··························································································· 7 四、当前大学生会计职业道德建设存在的问题及对策·········································· 7 1、当前高校会计职业道德建设的误区······································································· 7 2、创建会计文化氛围，在环境中熏陶和培养在校大学生会计职业道德················· 8 2 会计职业道德建设意见 摘要： 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，进而提出一系列的解决措施，希望以此来净化我国 会计职业道德上的污染，还社会一个纯净的经济往来空间。最后就当前大学生会 计职业道德建设存在的问题进行论述，指出当前高校会计职业道德建设的误区， 建议大学创造会计文化氛围，在环境中熏陶和培养在校大学生的会计职业道德。 会计行业作为市场经济活动的一个重要领域，其服务质量的好坏直接影响着经营 者、投资人和社会公众的利益，进而影响着整个社会的经济秩序。因此，加强会 计职业道德建设具有十分重要而现实的意义。 关键词：会计；职业道德；现状分析；大学生 一、会计职业道德概述 会计职业道德，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。 一般社会公德在会计工作中的具体体现引导、制约会计行为，调整会计人员 与社会、会计人员与不同利益集团以及会计人员之间关系的社会规范。它贯穿于 会计工作的所有领域和整个过程，体现了社会要求与个性发展的统一，着眼于人 际关系的调整，以是否合乎情理、善与恶为评价标准，并以社会评价(荣誉)和个 人评价(良心)为主要制约手段，是一种通过将外在的要