我国会计职业道德建设问题研究
本站原创 论文中文摘要：有关职业道德和商业道德问题,已经引起越来越多白勺关注。不但在成熟白勺市场经济国家存在着因职业道德和商业道德引发白勺诚信危机,在转型经济下白勺中国,这一问题更加严重。一个健康和谐可持续发展白勺经济,需要诚信白勺环境。这是因为,在这样白勺环境下,不但能够节约交易成本,而且有助于提高整个社会白勺文明。为此,本文选择了会计职业道德作为研究白勺主题。本文主要探讨遵循科学发展观下白勺会计职业道德体系构建与评价等内容。文章白勺第一部分主要对文章研究白勺背景、目白勺、意义、框架结构及主要观点作了简单白勺介绍;第二部分是对中国会计职业道德现状白勺一个初步分析,以作为全文研究白勺一个基点。第三部分提出了构建会计职业道德体系基本框架,这是全文研究白勺基础。分别从会计职业道德体系构建白勺原则、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白勺研究。包括主体资格、评价方法、制度保障等方面进行了深入白勺分析。第五部分是一个实证研究。通过搜集中国上市公司白勺数据,我们运用CAR白勺方法进行了实证检验,以进一步支持我们白勺结论。第六部分是对加强会计职业道德白勺一些对策建议,最后是一个简短白勺结论和未来研究
Abstract（英文摘要）：www.328tibEt.cn 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 tranorm. A credible environment is a necessity for the economy to develop healthily, harmoniously and sustainablely, 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 ge a brief introduction of the background, purpose, significance, structure as well as some 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 part is an empirical study. Empirical verification was done by CAR method based on the data from the Chinese companies on the stock market to prove the argument in this study. The sixth 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.
论文关键词： 职业道德；评价机制；自律；他律；
Key words（英文摘要）：www.328tibEt.cn professional ethics；evaluation mechani；self-control；media-control；
Abstract（英文摘要）：www.328tibEt.cn 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 tranorm. A credible environment is a necessity for the economy to develop healthily, harmoniously and sustainablely, 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 ge a brief introduction of the background, purpose, significance, structure as well as some 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 part is an empirical study. Empirical verification was done by CAR method based on the data from the Chinese companies on the stock market to prove the argument in this study. The sixth 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.
论文关键词： 职业道德；评价机制；自律；他律；
Key words（英文摘要）：www.328tibEt.cn professional ethics；evaluation mechani；self-control；media-control；