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河南财经学院成功学院本科生毕业论文 浅析注册会计师职业道德问题 院系名称 成功学院管理系 姓　　名 　　号 专　　业 指导教师 年月日 Abstract In the recent years ,as the ecurity market’s cease less developing, there is a series of accounting wangle accounts, and magnify and grievous increasing. The exploused register accountant who were regarded as the loftyman of economic policemen .Irregularities damages the occpation calibre of register accountant heavily. Nowadays, the socialist market economy system is consummated gradually, strengthening the construction of regiser accountant’s occupation moral , arousing highly solicitude for this field are the keys of reorganizing the market ecnomic’s order. Purging current tendencies in society and suppressing the corrupt. This article tirstly analyses the thesis’s writing background and referance documents and then set in the specialists of register accountant’s occupation and the problems and reasons in the execution process making the honest occupation moral system as the point.Finding the diffrences and common between the developed countries in Europe and America ,and then analysing the occupation moral level of our internal register accountants .To improve the occupational environment of register accoungtants and change their calibres, in order to improve the development of enconmic and build the harmonious . Key words: specialists honesty level of occupational moral 目　录 1 引言 1 1.1研究的背景和意义 1 1.2文献综述 1 1.3研究的主要内容和方法 3 2 注册会计师职业道德的特征与内涵 4 2.1职业道德的相关概念及分析 4 2.2注册会计师自身的特殊性 4 2.2.1独立、客观、公正 4 2.2.2专业胜任能力和应有的关注 5 2.2.3必威体育官网网址 5 2.2.4职业行为 5 2.2.5技术准则 5 2.3注册会计师应职业道德 6 2.3.1品 6 2.3.2责任 6 2.3.3业务技术 6 3 影响注册会计师执业的 6 3.1 不良外部环境的影响 6 3.1.1法制不够健全 7 3.1.2约束机制缺陷 7 3.1.3政府部门的干预 7 3.2不利于注册会计师独立、客观、公正执业的内部原因 7 3.2.1个人素养，受教育水平 8 3.2.2家庭，社会等因素对注册会计师造成的压力 8 3.3应对措施 8 3.3.1职业道德规范与法律规范的 8 3.3.2职业道德规范与法律规范的 8 3.3.3职业道德规范与法律规范的 9 4 建立健全以“信”为本的职业道德体系 9 4.1借鉴外国先进经验，完善我国注册会计师职业道德规范体系 9 4.1.1国外先进国家的注册会计师职业道德标准 9 4.1.2与国外相比我国道德标准的优缺点 10 5.1.3 扬长避短完善和发展我国的注册会计师职业道德标准 10 5.2加强对注册会计师个人职业道德的