目录
摘要…………………………………………………………………………………2
会计职业道德概述 ············································3
会计职业道德的基本内容 ·······································3
会计职业道德的作用 ···········································5
二、会计职业道德现状分析 ········································6
会计人员职业道德失范现状 ·····································6
会计职业道德问题的现实危害 ···································7
会计职业道德建设存在的问题 ···································8
造成会计职业道德失范的原因 ··································8
加强会计职业道德建设 ········································9
加强会计职业道德建设的必要性 ·································9
加强会计职业道德建设的建议 ···································10
四、当前大学生会计职业道德建设存在的问题及对策 ··················11
1、当前高校会计职业道德建设的误区 ·······························11
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 ····12
五、参考文献 ······················································15
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
