会计职业道德和会计违法违纪案例课件.docxVIP

会计职业道德和会计违法违纪案例课件

目录

1.会计职业道德概述........................................3

1.1会计职业道德的重要性.................................4

1.2会计职业道德的基本原则...............................5

1.3会计职业道德的发展历程...............................6

2.会计违法违纪案例分析....................................7

2.1案例一...............................................9

2.1.1案例概述.........................................9

2.1.2违法违纪表现....................................10

2.1.3法律后果........................................12

2.1.4防范措施........................................13

2.2案例二..............................................15

2.2.1案例概述........................................16

2.2.2违法违纪表现....................................16

2.2.3法律后果........................................19

2.2.4防范措施........................................20

2.3案例三..............................................21

2.3.1案例概述........................................22

2.3.2违法违纪表现....................................22

2.3.3法律后果........................................24

2.3.4防范措施........................................25

3.会计职业道德规范.......................................26

3.1会计信息质量要求....................................27

3.2会计人员行为准则....................................28

3.3会计职业道德的评估与监督............................29

4.会计违法违纪的法律责任.................................30

4.1刑事责任............................................32

4.1.1虚假报告的责任..................................33

4.1.2伪造会计凭证的责任..............................34

4.2行政责任............................................35

4.2.1行政处分........................................36

4.2.2行政处罚........................................38

4.3民事责任............................................39

4.3.1损害赔偿........................................40

4.3.2解除合同........................................42

5.会计违法违纪案例的法律分析.............................44

5.1案例分析方法........................................45

5.2