毕业论文新,王彬.doc

毕 业 论 文 浅析会计职业道德体系的构建 学生姓名： 王彬 学 号： 070603010756 院系名称： 会计学院 专业名称： 会计电算化 指导教师： 赵启鹏 中华女子学院山东分院教务处制 2010年 3月 05日 浅析会计职业道德体系的构建 摘要 本文从会计职业道德的基本特征出发，探讨了会计职业道德建设的途径；会计职业道德的现状；会计人员出现职业道德缺失的原因；从会计职业道德的建设途径这四个大的方面：深层次多角度的分析的目前会计行业职业道德的必要性。剖析了会计人员出现职业道德缺失的原因，并立足实际找到解决该问题的办法。通过加强会计人员对职业道德的思想认识、加强企业内部管理，完善内部控制制度、完善监督和奖励机制，确保会计人员遵守职业道德。设立完善的会计法律制度，加大处罚力度，加强政治学习，提高对会计职业道德建设重要性的认识；加强职业道德教育，增强财会人员使命感；建立监督机制，以法管财；建立会计岗位轮换制度，保证会计工作质量；建立健全选拔和激励机制，提高财会人员业务素质等手段从根本上解决会计职业道德缺失问题。 关键词：会计职业道德；会计人员职业道德；现状；对策 On the Accounting System of Professional Ethics ABSTRACT In this paper, the basic characteristics of the accounting professional ethics proceeding to explore the construction of the accounting professional ethics means; the status of the accounting professional ethics; accounting personnel the reasons for lack of professional ethics arise; from the construction of the accounting professional ethics means of these four major areas: in-depth Multi-angle analysis of the accounting profession is currently the need for professional ethics. Analyzes the emergence of accounting personnel the reasons for lack of professional ethics, and actually find a solution to the problem based approach. Through the strengthening of the accounting staff of the thinking and understanding of professional ethics, strengthen internal management, improve the internal control system, improve the monitoring and incentive mechanisms，To　ensure that accounting personnel comply with professional ethics. The establishment of a sound accounting legal system, increase penalties, and strengthen political study and improve the building of the accounting recognition of the importance of professional ethics; enhancing professional ethics education, strengthen their sense o