目 录
一、研究的背景与意义···················································2
二、会计职业道德的含义·················································2
三、加强会计人员职业道德的必要性·······································2
四、对当前我国会计人员职业道德的现状分析·······························3
(一)、会计人员职业道德意识淡薄·····································3
(二)、经济利益的驱使···············································3
(三)、业务知识老化、缺乏学习的精神·································3
(四)、迫于领导压力,失去职业道德···································3
五、会计人员职业道德缺失原因分析·······································4
(一)、法律制度不够完善·············································4
(二)、社会大环境对会计职业道德的影响·······························5
(三)、会计职业道德教育滞后·········································5
六、提高会计人员职业道德的对策·········································5
(一)、完善法律制度,用法律的手段约束、制约不道德行为···············5
(二)、加强单位领导和会计人员对职业道德的意识·······················6
(三)、强化社会监督·················································7
(四)、加强会计人员继续教育和道德教育·······························7
七、结束语·····························································8
内 容 摘 要
本文以会计职业道德为出发点,从加强会计人员职业道德的必要性,会计职业道德的现状,提高会计人员职业道德的对策,这几个方面作为突破口,分析了目前会计职业道德的必要性。究其根源,剖析会计人员出现职业道德缺失的的原因,并立足实际,找到解决该问题的对策。通过完善法律制度,用法律的手段约束、制约不道德行为,加强单位领导和会计人员对职业道德的意识,强化社会监督,加强会计人员继续教育和道德教育等手段,确保会计人员遵守职业道德,从根本上解决会计职业道德缺失的问题。
关键词:会计人员 职业道德