会计职业道德建设意见.doc

目录摘要……………………………………………………………………………………… 1 一、会计职业道德概述····················································································· 1 1、会计职业道德的基本内容············································································ 1 2、会计职业道德的作用··················································································· 3 二、会计职业道德现状分析············································································ 4 1、会计人员职业道德失范现状······························································· 4 2、会计职业道德问题的现实危害···························································· 4 3、会计职业道德建设存在的问题···························································· 5 4、造成会计职业道德失范的原因····································································· 5 三、加强会计职业道德建设············································································ 6 1、加强会计职业道德建设的必要性························································· 6 2、加强会计职业道德建设的建议····································································· 7 四、当前大学生会计职业道德建设存在的问题及对策································ 7 1、当前高校会计职业道德建设的误区······················································ 7 2、创建会计文化氛围,在环境中熏陶和培养在校大学生会计职业道德············· 8 2 会计职业道德建设意见摘要: 本文通过论述我国会计职业道德建设的现状及存在的问题,对会计职业道德滑坡的原因进行分析,进而提出一系列的解决措施,希望以此来净化我国会计职业道德上的污染,还社会一个纯净的经济往来空间。最后就当前大学生会计职业道德建设存在的问题进行论述,指出当前高校会计职业道德建设的误区, 建议大学创造会计文化氛围,在环境中熏陶和培养在校大学生的会计职业道德。会计行业作为市场经济活动的一个重要领域,其服务质量的好坏直接影响着经营者、投资人和社会公众的利益,进而影响着整个社会的经济秩序。因此,加强会计职业道德建设具有十分重要而现实的意义。关键词: 会计;职业道德;现状分析;大学生一、会计职业道德概述会计职业道德,是指在会计职业活动中应当遵循的、体现会计职业特征的、调整会计职业关系的各种经济关系的职业行为准则和规范。一般社会公德在会计工作中的具体体现引导、制约会计行为,调整会计人员与社会、会计人员与不同利益集团以及会计人员之间关系的社会规范。它贯穿于会计工作的所有领域和整个过程,体现了社会要求与个性发展的统一,着眼于人际关系的调整,以是否合乎情理、善与恶为评价标准,并以社会评价(荣誉)和个人评价(良心)为主要制约手段,是一种通过将外在的要求转化为内在的,即精神上的动力起作用的非强制性规范。 1 、会计职业道德的基本内容 1996 年财政部颁布的《会计基础工作规范》第 2 章第 2 节,对会计人员职业道德作了六个方面的原则规定,以我个人理解,会计职业道德应包括以下几方面的内容: (1) 爱岗敬业,忠于职守会计人员应充分认识到会计职业在整个社会主义建设中的重要地位和作用。会计工作不仅为企业内部管理部门、投资者、债权人以及政府管理部门提供重要的会计信息,还担负着促进企业降低成本、改善经营管理、提商经济效益的任务。因此,要求会计人员端正专业思想,明确服务宗旨,树立干一行、专一行、爱一行的良好职业荣誉感和责任感,勤勤恳恳,兢兢