目录
会计职业道德概述················································2
（一）会计职业道德的含义············································2
（二）会计职业道德的内容及作用······································2
1、会计职业道德的内容···············································2
2、会计职业道德的作用···············································2
（三）会计职业道德对从事会计人员的要求·······························3
二、目前我国会计职业道德存在的问题现象以及危害······················3
（一）我国会计职业道德存在的问题现象·································3
1.部分会计人员的会计职业道德败坏，追求私利，监守自盗··················3
2.存在会计人员不熟悉相关会计法律以及对会计业务知识的欠缺············3
3.企业高层管理利己主义导致会计违法犯罪频发·························3
4.注册会计师虚假审计················································4
（二）我国会计职业道德存在问题造成的危害·····························4
1.损害会计人员自身声誉··············································5
2.损害企业投资者的利益·············································5
3.对我国市场经济建设造成影响·······································5
三、我国会计职业道德存在问题的原因分析······························5
（一）我国会计法律法规不健全对会计职业道德的影响····················5
（二）市场经济和社会变革造成的经济利益差异影响会计人员职业道德行为··5
（三）会计人员管理不规范对会计职业道德造成的影响····················5
（四）会计从业人员自身道德素质对会计职业道德的影响··················6
四、会计职业道德存在问题的治理对策··································6
（一）加强对会计从业人员的诚信道德的建设，提高会计职业素养··········6
（二）让会计内部审计的监督作用得到充分发挥··························6
（三）为会计人员提供健康良好的工作环境······························6
（四）进一步完善会计法律法规制度的建设······························7
五、总结····························································7
参考文献····························································7
一、会计职业道德概述
随着我国市场经济的不断发展，会计信息失真并没有得到有效遏制，相反有蔓延之势。会计丑闻时有发生，已对我国市场经济秩序和企业管理构成了严重威胁，直接损害着国家的利益和公众的利益。2001年4月16日，朱镕基总理在视察上海国家会计学院时，为该校题写的校训是“不做假账”，同年10月29日，朱镕基总理视察北京国家会计学院后，题字“诚信为本，操守为重，遵循准则，不做假账。”，一向惜墨如金的朱总理反复地题字，教导会计从业人员不做假账，可见国家对会计职业道德十分看重。
