浅议会计信息质量与会计职业道德..doc

编号（学号）： 浅议会计信息质量与会计职业道德 摘要：会计人员职业道德，是从事会计工作应当遵循的道德标准。会计人员职业道德水准的高低，不仅体现着会计管理水平的高低，而且直接影响着会计信息的质量，加强会计人员的职业道德建设，是提高会计信息质量的有效保障。The shallow parliament accounts information quality to attend meeting to account occupation morals Abstract: Accountant occupation morals, be engaged in the morals standard that accountancys work should follow. The height of the accountant occupation morals level not only embodies the height of accountancy management level, but also directly influences the quality of accountancys information and strengthens the occupation morals of accountant construction, is the effective guarantee that raises accountancy information quality. Some accountants lose occupation morals and go to make accountancys information seriously loses really, false account widely accepted. Serious interference social economic order. However use outside pressure and urge on can mechanical solution surface problem, wanting to by the root raise an accountancy the information quality has to commence from the accountant oneself occupation morals. Raise an accountancy the occupation morals is to raise an accountant occupation character, raise the inside request of accountancy information quality and basically guarantee. It just so-calledthe morals compare technique or knowledge heel importance, only the morals is the choice that solves benefits conflict. Keywords: Accountancy information quality, accountancy occupation morals, lose really, harm 目 录 1 引言 1 2 会计信息质量的失真 1 2.1 会计信息质量的要求 1 2.2 会计信息失真的危害性 1 2.3 会计信息质量失真的原因 2 2.3.1 部分企业会计人员素质较低，会计基础工作薄弱 2 2.3.2 企业经营管理者受利益驱动 2 2.3.3 企业内部管理混乱、财务失控 2 2.3.4 内部审计的局限性难以防止企业的会计信息失真 3 3 会计职业道德的失范 3 3.1 会计职业道德的概念 3 3.2 会计职业道德的主要内容 3 3.3 会计职业道德失范的现状 3 3.4 会计职业道德失范的原因 3 3.4.1 业务水平偏低，缺乏钻研业务精神 3 3.4.2 企业内部因素 4 3.4.3 利益驱动的影响 4 3.4.4 法律法规不健全，打击不力 4 4 会计职业道德对会计信息质量的作用 4 4.1 会计职业道德是对会计法律制度的重要补充 4 4.2 会计职业道德是规范会计行为的基础 4 4.3 会计职业道德是实现会计目标的重要保证 5 4.4 会计职业道德是会计人员提高素质的内在要求 5 5 加强会计职业道德，提高会计信息质量 5 5.1 加强会计职业道德教育 5 5.2