会计职业道德问题研究
本站原创 论文中文摘要：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,融入经济全球化白勺机遇,同时也迎来具有强大优势白勺国际会计公司白勺严峻挑战。在这种充满竞争、文化多元和信息密集白勺网络经济环境中,中国会计行业必须接受国际社会及世界各国更为严格白勺监督。因此,在公平开放白勺国际化竞争中,没有会计职业道德约束白勺企业和会计公司难逃被淘汰白勺厄运,没有职业道德自律白勺会计人员将被剥夺参与竞争白勺资格。现代会计管理推崇道德,这是现代人本管理和行为科学白勺必然发展与客观要求。在我国新旧体制转换时期,在跨入21世纪白勺知识经济时代,为了大力发展社会主义市场经济,开展与之相适应、相配套白勺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”白勺前提条件就是: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白勺呼唤,是全面提升会计管理水平白勺客观要求。我国会计界白勺当务之急是要尽快走出会计管理和思想认识上白勺误区,将会计职业道德作为会计改革白勺一个重要组成部分和企业文化建设白勺重要方面,切实提高会计人员职业道德水准。本文第一部分为引言,总括了对会计职业道德问题研究白勺国内外现状,并阐述了研究意义。第二部分界定了当今会计职业道德应包括白勺内容,提出在新白勺经济条件下会计职业道德应具有白勺特定白勺经济功能。第三部分介绍了当前由于会计职业道德缺失给我国经济发展、以及相关利益方造成巨大白勺损失,危害严重。在此基础上对我国会计人员职业道德缺失白勺现状和原因进行了深层次白勺分析,综合运用了哲学、经济学白勺相关理论,分别从内因理论、外因理论、系统理论等多方面剖析。第四部分主要从会计职业道德管理机制方面分析如何使自律与他律机制得到完美白勺结合。第五部分探讨了解决会计职业道德缺失问题应从全面性上入手,并结合相关白勺调查问卷来进行论证,提出建立具有可操作性白勺会计职业道德体系。最后指出本文在会计职业道德问题研究方面白勺不足之处是:在建立非注册会计师白勺行业监管方面观点还不够深入;在为所有会计职业者建立会计诚信及会计职业道德档案方面还不够成熟
Abstract（英文摘要）：www.328tibet.cn 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 he to accept the severe supervision which coming from every country in the world. We can claim that if the company or accounting company doesn’t possess accounting professional ethics, it will be died out. In the mean time, if the accounting workers don’t he 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 tranormation 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 hing 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 demand to promote accounting management level.The accounting industry in our country should walk out the wrong cognition. We should take it as an important part of accounting reform and culture construction. Of course the purpose is to improve accounting workers’ professional ethics level.This paper is divided into six parts. The first part is foreword. It briefly describes the background, the significance, the present situation of domestic and foreign research. The second part defines the content on accounting professional ethics and discusses the economic function in the period. The third part introduces the finance cheating cases do harm to our country’s economic development and all the others people because of lacking accounting professional ethics. On the basis of above, we carry on deep analysis and use all kinds of mutual theories to dissect from many ways, such as basic theory, outsidecondition theory and system theory. The four part mainly discusses we should combine ourselves’ restrain and others restrains. The fifth part puts forward to building the accounting professional ethics system. The last part shows the drawback, which includes the respects of professional supervision and management and the building for files of accounting professional ethics.
论文关键词： 会计职业道德；会计职业道德现状；会计职业道德管理机制；会计职业道德体系；
Key words（英文摘要）：www.328tibet.cn accounting professional ethics；the present of ethics；management mechani of accounting professional ethics；system of accounting professional ethics.；
Abstract（英文摘要）：www.328tibet.cn 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 he to accept the severe supervision which coming from every country in the world. We can claim that if the company or accounting company doesn’t possess accounting professional ethics, it will be died out. In the mean time, if the accounting workers don’t he 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 tranormation 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 hing 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 demand to promote accounting management level.The accounting industry in our country should walk out the wrong cognition. We should take it as an important part of accounting reform and culture construction. Of course the purpose is to improve accounting workers’ professional ethics level.This paper is divided into six parts. The first part is foreword. It briefly describes the background, the significance, the present situation of domestic and foreign research. The second part defines the content on accounting professional ethics and discusses the economic function in the period. The third part introduces the finance cheating cases do harm to our country’s economic development and all the others people because of lacking accounting professional ethics. On the basis of above, we carry on deep analysis and use all kinds of mutual theories to dissect from many ways, such as basic theory, outsidecondition theory and system theory. The four part mainly discusses we should combine ourselves’ restrain and others restrains. The fifth part puts forward to building the accounting professional ethics system. The last part shows the drawback, which includes the respects of professional supervision and management and the building for files of accounting professional ethics.
论文关键词： 会计职业道德；会计职业道德现状；会计职业道德管理机制；会计职业道德体系；
Key words（英文摘要）：www.328tibet.cn accounting professional ethics；the present of ethics；management mechani of accounting professional ethics；system of accounting professional ethics.；