目录
一、绪论············································································1
（一）课题背景及目的······················································1
（二）国内外研究状况·······················································1
（三）课题研究方法·························································1
（四）论文构成及研究内容···················································1
二、会计职业道德含义························································2
（一）会计职业道德是规范会计行为的基础········································2
（二）会计职业道德是调整会计职业活动利益关系的手段································2
（三）会计职业道德具有相对稳定性···············································2
（四）会计职业道德具有广泛的社会性···········································3
三、会计人员应当具备的职业道德·················································3
（一）敬业爱岗·································································3
（二）熟悉法规··································································3
（三）依法办事···································································3
（四）客观公正·······························································4
（五）搞好服务····························································4
（六）保守秘密····························································4
四、会计人员职业道德的现实情况·····················································4
（一）会计职业道德观念淡薄·····················································5
（二）追求私利，监守自盗·······················································5
（三）违背准则，弄虚作假·······················································6
五、应对会计职业道失范现象的对策·················································6
（一）完善制度与监督机制··························································6
（二）倡导理论教育与现实教育相结合··············································7
（三）采取典型示范与正面组织相结合··············································7
（四）采取自律和舆论监督相结合····················································7
六、结论···········································································8
参考文献···········································································8
论会计职业道德
【摘要】
会计行业作为市场经济活动的一个重要领域，主要提供会计信息或鉴证服务，其服务质量的好坏直接影响着经营者、投资者、和社会公众的利益，进而影响着整个社会的经济秩序。市场经济越发展，对会计行业的诚信道德要求就越高。
随着我国经济改革的不断深入和市场经济的不断发展，会计工作的重要性在社会生活中日益彰显，由此就要求会计人员具备良好的职业素养。
本文介绍了会计职业道德的主要内容及特征，阐述了加强会计人员职业道德素质的重要性，并揭示了会计人员职业道德失范的现状，以及怎样加强会计人员职业道德建设的对策。
在市场经济条件下，会计人员是多元利益的中心，更应该坚守自己的职业道德，但是现今会计人员职业素质低下，责任心差，意念不坚定，造成会计信息大量失真，以致于走上腐败犯罪的道路。因此，培养会计人员的职业道德意识，加强会计人员职业道德建设，是一个非常重要且具有实际意义的行动。
【关键词】：会计人员，会计职业道德，建设
