会计环境对会计职业道德的影响.doc

论文分类号： F23 学校代码： 13681 毕业设计说明书(论文) 二〇一四年五月 Environmental impact of the accounting professional ethics of the accounting Abstract Accounting accounting practitioners exposure to the environment, their behavior will inevitably be affected by the accounting environment, to form a good habit of accounting ethics, in addition to the information needs of the scientific accounting standards, strict legal system and improve the supervision mechanism, to improve accounting the environment is very important. A good accountant accounting environment will undoubtedly have a positive ethical behavior and effective impact. Accounting practitioners wants compliance with accounting professional ethics, however, due to the influence of external environment and internal accounting accounting environment, making them not very well perform accounting ethics. This paper analyzed the impact of accounting ethics from internal and external environmental factors, environmental factors, the article proposes concrete measures to improve the accounting professional ethics mainly from the external environment and internal environment analysis of the accounting environment both for ethical behavior of accounting, illustrates the necessity of purifying the accounting environment. KEYWORDS:environment, ethics, influence, thinking 会计环境对会计职业道德的影响 摘 要 随着知识经济时代的到来，会计环境也变得日趋复杂。会计环境的变化会对会计职业道德产生了重大影响，反之，会计职业道德又通过各种手段和形式影响着会计环境。由于受到内外部会计环境影响，使得会计从业人员不能很好地履行会计职业道德。但是，他们又必须遵守会计职业道德，针对这一矛盾，我们试图从影响会计职业道德的环境因素进行分析，进而论述会计环境对会计职业道德的影响，从而对改善会计职业道德提出具体的措施。 会计从业人员置身于会计环境之中，其行为必然受到会计环境的影响，要形成良好的会计职业道德习惯，除了需要科学的会计信息标准、严格的法律制度和完善的监督机制外，改善会计工作的环境是十分重要的。一个良好的会计环境无疑会对会计职业道德行为产生积极有效的影响。会计从业人员都想要遵守会计职业道德，但是，由于受到内部会计环境和外部会计环境的影响，使得他们不能很好地履行会计职业道德。 本文从影响会计职业道德的内部环境因素和外部环境因素进行分析，提出了改善会计职业道德的具体措施文章主要从外在环境和内在环境两个方面分析了会计环境对于会计职业道德行为的影响，说明了净化会计环境的必要性。 关键字：环境，道德，影响，思考 目 录 1 绪 论 1 1.1会计环境与会计职业道德的概念 1 1.2会计环境与会计职业道德的关系 1 2 影响会计职业道德行为的外在环境分析 3 2.1影响会计职业道德行为的外在环境综述