关于会计职业道德的论文.doc

学士学位毕业论文提高会计职业道德途径学号: 20104041120 学生姓名: 付佳跃指导教师: 王永珍所在学院: 会计学院专业: 会计学中国· 大庆 2014 年5月黑龙江八一农垦大学毕业论文 I 摘要: 本文从四部分来论证主题,首先,从概念、特征和要求几个方面,对会计职业道德的有关内容进行了论述, 然后分析当前会计职业道德建设中存在的问题,如: 会计职业道德失范、利益驱动而违规、会计人员缺乏敬业精神和业务素质不高等原因, 最后, 着重从以下几个方面提出加强会计职业道德建设的建议:即制定一套可操作的会计职业道德规范体系;狠抓会计人员“自律”建设并实行会计职业自律机制为主、行政管理为辅的模式; 培育良好的会计诚信环境;深入开展会计职业道德教育,实行会计委派制等。关键词: 会计职业道德现状必要性途径 Abstract: the paper from the four part to demonstrate the theme, first of all, from the concept, characteristics and requirements of several aspects, relevant of accounting occupation morals are discussed, and then analyzes the existing problems in the accounting occupation moral construction, such as: the accounting occupation moral anomie, benefit driving and illegal, accounting personnel lack of professionalism and professional quality no higher reasons, finally, proposed emphatically from the following several aspects to strengthen the accounting occupation moral construction: the development ofa set of operational accounting occupation moral norm system; pay close attention to the accounting personnel "self-discipline" construction and the implementation of the accounting occupation self-discipline mechanism, administrative auxiliary pattern; cultivate good accounting credit environment; carry out accounting occupation moral education, implementing accounting delegation system. Keywords: accounting occupation moral; current situation; necessity; way 黑龙江八一农垦大学毕业论文 II 目录 1前言............................................................................................................................... 1 本文的实用价值及理论意义............................................................................. 1 国内外研究现状.................................................................................................. 1 国内研究现状........................................................................................... 1 国外研究现状........................................................................................... 2 1.