目 录
一．会计职业道德的概述·················4
1. 会计职业道德的含义·····················4-5
2会计职业道德建设的重要性. ···················5
二．会计职业道德的作用·················6
1.道德································6
2.职业道德·····························6
3. 会计职业道德···························6-7
4. 会计职业道德与会计法律规范····················7-8
三．会计职业道德的重要性与规范的主要内容······9
1.爱岗敬业······························9-
2. 诚实守信······························9-10
3. 客观公正······························10-11
4. 坚持准则 ······························11-12
5. 提高技能·······························12-13
6. 参与管理······························13-14
7. 强化服务·······························14
四．培育和完善会计人员职业道德的对策·········14
1.强化教育培训，提高会计人员的整体素质·················15
2.充分履行职责，发挥会计人员的职能作用·················15
3.吸收国外先进经验，制定一套更可操作会计职能··············15
4.克服领导短期化行为，改善会计管理体制·················15
五．目前我国家会计职业道德的现状与存在的主要问题及分析·······························16
1.目前会计人员职业道德失范现状····················16
2.造成会计人员职业道德失范的原因···················17
3.会计职业道德建设的基本途径和方法··················17
六．提供会计人员职业道德的建议·············
七.总结···························
内 容 摘 要
职业道德是从业人员在职业活动中应该遵循的行为准则，会计职业道德是指会计在工作中应当遵循的道德原则和行为规范，是会计人员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职业行为的准则。本文从会计职业道德的概念、作用、基本特征出发，探讨了会计职业道德建设的途径：加强政治学习，提高对会计职业道德建设重要性的认识；加强职业道德教育，增强财会人员使命感；建立监督机制，以法管财；建立会计岗位轮换制度，保证会计工作质量；建立健全选拔和激励机制，提高财会人员业务素质。
