会计人员职业道德研究毕业论文_会计学毕业论文

会计人员职业道德研究毕业论文

2021-04-08更新

摘 要

伴随着新时期改革开放的不断深入,我国的市场经济的稳步发展,各国企业越来越多,会计人员也随之增加,作为企业一个非常重要的金融工作者,在企业中起着非常重要的作用,因此,我们不能低估会计师的职业道德,会计职业道德是指在职业行为准则和会计人员的标准。在会计人员的专业工作实践中,我们应该遵循的会计专业的特点,调整会计职业关系的各种经济关系。本文指出,在当前的社会环境中的许多会计师的职业道德不坚定。有的会计人员只注重个人利益,不顾国家利益和社会利益,参与制造虚假财务报表和会计信息等违背会计职业道德的行为。因此,要致力于健全相关法律法规,加强对会计实践的监督,提升对会计行为的有效审查,加强会计人员职业道德建设,提高会计人员的职业修养,巩固会计人员的职业道德意识。本文主要包括以下几章内容:

第一章:绪论。简述文章的相关研究背景和研究意义,阐述了国内外研究现状分析,

介绍了国内外研究现状和国内研究现状评述。

第二章:会计职业道德的概述。它是从三个方面论述:会计职业道德概念,规范,作用和意义。

第三章:会计人员职业道德现状及存在的问题。从会计人员和会计信息,企业内部管理和国家制度三个方面提出。

第四章:会计人员职业道德问题产生的原因。从个人方面,企业方面,制度方面和处罚力度方面,针对存在的问题的原因进行了详细分析。

第五章:加强对会计人员的职业道德建设的对策。从加强会计人员的教育,提高了企业的监督机制,完善国家法律体系,加大处罚力度等方面,对职业道德建设在当前市场经济环境中进行,提出了对策。

本文论述了会计职业道德的现状,将会计人员职业道德研究与社会主义经济发展相结合,分析出当下会计人员职业道德存在的问题,根据社会的发展状况,综合各国实际情况,在新时期经济环境下分析问题,探讨分析,给出最切合当下情况的关于增强会计人员职业道德建设的对策。

关键词:会计职业道德,现状问题分析,制度和对策

Study on professional ethics of accountants

Abstract

Along with the deepening of the reform and opening up, in the new period of our country the steady development of market economy, enterprise more and more countries, accounting personnel also will increase, as an important financial workers, enterprise plays a very important role in the enterprise, therefore, we cannot underestimate the professional ethics of accountants, accounting professional ethics refers to the professional code of conduct and standards of accounting personnel. In the professional work practice of accounting personnel, we should follow the characteristics of accounting profession and adjust the various economic relations of accounting professional relations. This paper points out that in the current social environment, the professional ethics of many accountants are not firm. Some accountants only pay attention to personal interests, regardless of national interests and social interests, and participate in making false financial statements and accounting information and other ACTS contrary to accounting professional ethics. Therefore, it is necessary to improve relevant laws and regulations, strengthen the supervision of accounting practice, enhance the effective examination of accounting behavior, strengthen the construction of professional ethics of accounting personnel, improve the professional accomplishment of accounting personnel, and consolidate the professional ethics awareness of accounting personnel. This paper mainly includes the following chapters:

Chapter one: introduction. This paper briefly describes the research background and significance of this paper, and expounds the analysis of the research status at home and abroad.

The research status at home and abroad and domestic review are introduced.

Chapter two: an overview of accounting professional ethics. It is discussed from three aspects: accounting professional ethics concept, norms, role and significance.

Chapter three: the present situation and existing problems of accounting professional ethics. From the accounting personnel and accounting information, enterprise internal management and national system three aspects.

Chapter four: the causes of accounting professional ethics problems. From the individual aspect, the enterprise aspect, the system aspect and the penalty intensity aspect, has carried on the detailed analysis regarding the existence question reason.

Chapter five: countermeasures to strengthen the construction of accounting professional ethics. From the aspects of strengthening the education of accounting personnel, improving the supervision mechanism of enterprises, perfecting the national legal system and increasing the punishment, this paper puts forward some countermeasures for the construction of professional ethics in the current market economy environment.

This paper discusses the present situation of the accounting professional ethics, the accounting personnel professional ethics research combined with the socialist economic development, analyze the present problems existing in the accounting personnel professional ethics, according to the development of the society, integrated the actual situation, to analyze problems in the new period, the economic environment, analyzed, which gives the most suit the present situation about strengthening accounting personnel professional ethics construction countermeasures.

Key words: accounting professional ethics, current situation analysis, system and countermeasures

目 录

1 绪论 – 1 –

1.1研究背景 – 1 –

1.2研究意义 – 1 –

1.3国内外研究现状分析 – 2 –

2 会计人员职业道德的概述 – 4 –

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