浅论会计职业道德建设 会计专业毕业论文.doc

浅论会计职业道德建设 目录 摘要 ………………………………………………………………………………………3 一、会计职业道德概述····················································3 1、会计职业道德的基本内容·············································3 2、会计职业道德的作用··················································6 （1）会计法律的重要补充··································7 (2)会计行为的基础·······································7 （3）实现会计目标的重要保证······························7 （4）提高素质的内在要求···································7 二、会计职业道德现状分析·················································8 1、会计人员职业道德失范现状······························8 2、会计职业道德问题的现实危害····························9 （1）扰乱市场经济秩序·····································9 （2）影响国家宏观经济决策·································9 （3）侵害投资者利益········································9 3、会计职业道德建设存在的问题····························10 （1）会计职业道德观念淡薄·······························10 （2）追求私利，监守自盗·································10 （3）违背准则，弄虚作假　·······························10 4、造成会计职业道德失范的原因·····································11 三、加强会计职业道德建设··············································11 1、加强会计职业道德建设的必要性······························11 2、加强会计职业道德建设的建议·····································12 四、当前大学生会计职业道德建设存在的问题及对策···············12 1、当前高校会计职业道德建设的误区····························12 2、在环境中熏陶和培养在校大学生会计职业道德··················13 3、结语··················································14 4、参考文献··············································15 浅论会计职业道德建设 摘要：会计人员的道德如何不仅关系到会计准则、会计制度和有关会计规范能否得到正确的贯彻执行，还影响到能否客观、真实、可靠和准确地向利益相关者提供会计信息。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：措施；职业道德；现状分析；大学生 Abstract: The moral of the accounting staff is not only related to the accounting standards, accounting system and related accounting standards whether the correct implementation, but also affect the ability to objective, true, reliab