基于会计伦理的中国会计制度设计.doc

目录 ·················································································· 2 . 会计伦理定义············································································ 2 . 会计伦理基本理论问题研究·························································· 2 . 会计的伦理本质········································································· 2 ······················································ 2 . 我国会计伦理缺失现状································································ 3 . 我国会计制度建设在伦理上的缺陷················································· 3 . 会计活动需会计伦理指导····························································· 3 ···························································· 4 . 会计组织结构的设计··································································· 4 . 设立专门的会计伦理培训部门······················································· 5 . 建立会计伦理惩罚机制································································ 5 . 建立会计伦理激励机制································································ 6 ······························································································ 6 基于会计伦理的中国会计制度设计近几年来,会计信息失真现象在我国的会计领域中日益普遍,个别企业甚至存在严重的会计违规行为,由此引发的各种社会问题成为人们关注的热门话题之一。会计信息失真屡禁不止已是人们痛恨的一个社会弊病,会计伦理的忽视不能不说是其中的一个重要原因,我过会计阶段的伦理问题主要表现在:一是极端个人主义盛行、二是职业道德缺失、三是道德行为失范。会计伦理问题在会计行为中的这些表现也反映出了当前我国会计伦理严重缺失以及会计伦理建设的紧迫性。