关于会计职业道德体系构建的探讨.doc

摘要 ? 当今我国经济迅速发展，对于会计行业来说，既面临发展壮大，融入经济全球化的机遇，同时也迎来具有强大优势的国际会计公司的严峻挑战。在这种充满竞争、文化多元和信息密集的网络经济环境中，中国会计行业必须接受国际社会及世界各国更为严格的监督。因此，在公平开放的国际化竞争中，没有会计职业道德约束的企业和会计公司难逃被淘汰的厄运，没有职业道德自律的会计人员将被剥夺参与竞争的资格。现代会计管理推崇伦理道德，这是现代人本管理和行为科学的必然发展与客观要求。 在我国新旧体制转换时期，在跨入21世纪的知识经济时代，为了大力发展社会主义市场经济，开展与之相适应、相配套的会计诚信和会计职业道德建设显得尤为重要和迫切。“不做假帐”的前提条件就是:必须以讲诚信为中心，加强会计职业道德建设，构建会计职业道德系统工程，这是当今知识经济时代的呼唤，是全面提升会计管理水平的客观要求。我国会计界的当务之急是要尽快走出会计管理和思想认识上的误区，将会计职业道德作为会计改革的一个重要组成部分和企业文化建设的重要方面，切实提高会计人员职业道德水准。 本文主要从加强会计职业道德建设的意义，会计职业道德的基本内容以及如何加强会计职业道德建设的建议几个方面做了详细论述，由此提出加强会计职业道德建设的重要性和战略意义。 关键词 职业道德 会计职业道德 会计职业道德体系 ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? Abstract ? With the development of economy in our modern country, we not only face to the opportunity to interview the economic globalization, but also must accept severe defiance that coming from international accounting company. All kinds of competition, civilization, and information are in the environment of internet economy. So Chinese accounting industry have to accept the sever supervision which coming from every country in the world. We can claim that if the company or accounting company does not possess accounting professional ethics, it will be died out. In the mean time, if the accounting workers do not have the professional ethics, they will be deprived of the competitive qualification. Modern accounting management commends ethics, which is the inevitable development and objective demand in the period of transformation of new and old system. In order to develop socialistic market economy greatly, we must implement accounting honesty and accounting professional ethics construct. The premise of having not false tab include that we must place the honesty construct to the first position, strengthen accounting professional morality construction, build systematic project on it. All the aspects are the call of knowledge economic period and object to promote accounting management level. The accounting industry in our country should walk out the wron