论会计职业道德-会计学专业本科毕业论文设计范文模板参考资料.doc

西安培华学院

本科毕业论文

（设计）

题目论会计职业道德

摘要

诚实是中华民族的优良传统和美德，也是会计职业道德的重要内容，文章从我国会计领域诚信失范分析入手，论述了树立会计诚信的意义及如何建立会计诚信机制。

加强会计职业道德建设，必须加强宣传教育，建立健全会计法规，监督机制，建立起爱岗敬业，忠于职守；熟悉法规，依法办事，实事求是，客观公正；廉洁奉公，不某私利；精通业务，自强不息；改革创新，搞好服务为内容的会计职业道德建设。

当前，我国出现了经济发展与道德进步“二律悖反”的困惑,一些人在追求经济利益的过程中丧失了道德观念，出现道德危机，导致了会计信息严重失真，假账盛行。本文在分析了我国会计职业道德失范的现状和原因的基础上，提出了完善我国会计职业道德失范的相关对策和对从事会计职业的进一步的相关继续教育。

关键词：会计职业道德诚实机制会计职业道德建设现状与成因完善对策继续教育。

Abstract

HonestyisthefinetraditionsoftheChinesenationandvirtue,alsoistheimportantcontentoftheaccountingprofessionalethics,thisarticlefromtheaccountingfieldintegrityanomieanalysis,thispaperdiscussesthesignificanceofsettingofaccountingsincerityandhowtoestablishtheaccountinghonestymechanism.

Tostrengthenaccountingprofessionalethicsconstruction,wehavetostrengthenthepropagandaeducation,establishandperfectaccountingregulationsandsupervisionmechanism.Wehavetoestablishtheseoftheaccountingprofessionalethics:cherishpostsanddevotewholeheartedlytowork,beloyaltotheirduties,Familiarwiththeregulations,pursuanttolaw,seektruthfromfacts,beobjectiveandfair,behonestinperformingofficialduties,benotselfish,beproficientinbusiness,strivesconstantlyforself-improvement,bereformandinnovative,dowellintheservice

Atpresent,ourcountryhasariseneconomicdevelopmentandthemoralprogressof"twolawagainst"confusion.Somepeoplelostthemoralityintheprocessofpursuingeconomicbenefits,Themoralcrisisbroughtaboutseriousdistortionofaccountinginformationandfalseaccountsprevailing.Basedonthestatusandreasonofanalysisoftheaccountingprofessionalmorals’deficiency,thearticleputtedforwardtheaccountingprofessionalmoralsrelevantstrategiesandengagedinaccountantoccupationalfurtherrelevantcontinueeducation.

Keywords:accountingethicshonestaccountingsystemstatusandcausesofProfessionalEthic