会计职业道德论文会计职业道德论文.doc

浅谈我国会计职业道德建设 ——论道德建设的必要性 班级：扬职大专升本104班 姓名：徐煊 专科就读院校：扬州职业大学经贸系 本科升入院校：扬州大学经贸系 扬州职业大学指导老师： 王红艳 扬州大学指导老师：刘磊 总论·····························································1 会计职业道德的内容····································3 我国会计人员道德的现状·······························4 会计造假················································4 违法乱纪················································4 违背执业准则············································4 加强会计职业道德建设的必要性························5 加强会计职业道德建设的对策··························6 加强会计职业道德教育··································7 会计人员要不断地提高自身的职业道德素养·············7 净化会计行为环境·······································7 健全监督机制，建立职业道德评价体系··················8 加强法律建设············································9 会计人员要认真执法·····································9 致谢·····························································11 参考资料························································12  会计是进行经济信息交流的一种国际通用的商业语言，会计信息应当是现实经济运行的真实反映，只有把会计信息奠定在会计诚信的基础之上，会计信息才能成为政府对经济运行进行分析，判断以及宏观调控的重要依据，才能对投资者以及企业的各种效益相关方提供对决策有用的信息。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职业行为准则和规范。加强会计人员职业道德建设是当前社会主义市场经济的客观要求，是做好会计工作的基础和前提，是提高会计信息质量的重要途径，是整个会计行业生存发展之根本。 Accounting is a kind of economic information communication international general commercial language, accounting information should be the real reflection of reality of economic operation, only to lay on the basis of accounting integrity of accounting information, accounting information to become the government for the economic operation analysis, judgment, and macroeconomic regulation and control important basis, to investors and enterprises of all kinds of benefit related parties to provide useful information for decision-making. Accounting professional ethics is to point to in the accounting profession should follow, reflects the characteristics of accounting profession, adjust the accounting professional relations professional behavior standards and specifications. To strengthen a