论会计职业道德.doc

摘　　要 有关职业道德和商业道德问题，已经引起越来越多的关注。不但在成熟的市场经济国家存在着因职业道德和商业道德引发的诚信危机，在转型经济下的中国，这一问题更加严重。一个健康和谐可持续发展的经济，需要诚信的环境。这是因为，在这样的环境下，不但能够节约交易成本，而且有助于提高整个社会的文明。为此，本文选择了会计职业道德作为研究的主题。 本文主要探讨遵循科学发展观下的会计职业道德体系构建与评价等内容。文章的第一部分主要对文章主要观点作了简单的介绍;第二部分是对中国会计职业道德现状的一个初步分析，以作为全文研究的一个基点。第三部分提出了构建会计职业道德体系基本框架，这是全文研究的基础。分别从会计职业道德体系构建的原则、内容、具体要求以及保障体系等方面进行了阐述。第四部分是一个会计职业道德评价机制的研究。包括主体资格、评价方法、制度保障等方面进行了深入的分析。第五部分是对加强会计职业道德的一些对策建议，最后是一个简短的结论和未来研究。 关键词:职业道德;评价机制;自律;他律。 Abstract Nowadays，more and more attention has been paid to the professional ethics as well as business ethics. Credit crisis，due to the lacking of these ethics，may not only affect mature market-economy countries but also cause serious problems in China，which is undergone economy transform. A credible environment is a necessity for the economy to develop healthily，harmoniously and sustainable，because this kind of environment will not only be helpful to reduce trade cost but also benefit the improvement of the civilization of the whole society. Therefore，the accountant Professional ethics became the subject of this study. This study mainly discussed the construction and evaluation of accountant professional ethics system to the scientific development. The first chapter gave a brief introduction of the main points. The second chapter, as the background, made a general analysis of the current situation of accountant professional ethics in China. The third chapter, as the basis of the whole study, put forward to the basic structure for constructing the ethics system，making clear the point from the principle，content, and requirements of the system construction as well as the guarantee system. The fourth chapter studied the evaluation system of accountant professional ethics, including qualification，evaluation method, system maintaining, and etc. The fifth chapter put forward some suggestions on how to improve accounting professional ethics. And the last chapter made a brief conclusion and some ideas for futures study. Keywords: Pr