摘 要

十九世纪初我国相关政府就提出了一系列与当时社会会计职业道德相应的道德规范，引起社会各方面的关注。但是现今社会的经济急速发展，早年颁布的会计职业道德相关的法规已经有所滞后，会计人员职业道德建设方面暴露的问题也日益突出。本文将着重描述目前我国会计职业道德建设的大体情况，并从会计职业道德所面临的现状；职业道德现状形成的原因；会计职业道德建设的为什么如此重要这几大途径为突破口。从会计职业道德表面现象到内在原因来深度剖析会计人员职业道德存在问题的起因。究其根源，这就需要最有效、最直接的办法——从实际出发查找并解决难题。本文的思想建立在通过完善制度、建立健全会计法律法规体系；加强会计人员职业道德教育；健全监管体制、完善奖惩制度；营造良好职业道德氛围这四个方面，寄希望于从根源上找到办法处理会计职业道缺失的现象。

道德本身的意义，简而言之就是人们约定俗成的一种思想境界的体现，总的来说，道德是一种在社会不断发展中形成的社会形态，一项工作经过几代人甚至几十代人长时间的经验积累之下，约定俗成的形成了一定的条款，这也就是我们所说的行为准则和规范。道德是随着社会的进步、人们观念的转变而不断改变的，道德不会永远一成不变的。

文章第一章是该选题的研究背景与研究意义，以及相关文献的回顾。文章第二章对会计的相关方面的内容进行了相关的描述。文章第三章描述了现下社会会计人员职业道德的现状；第四章归纳总结了会计职业道德各种问题形成的原因；文章第五章讲述了通过法律和各种机制来进一步的完善和加强对会计职业道德的建设。

关键词：职业道德；意识淡薄；体制不健全

Accounting personnel professional ethics problem and suggestion

ABSTRACT

At the beginning of the 19th century, the relevant government of China proposed a series of moral codes corresponding to the social accounting profession, which aroused the attention of all aspects of society. But today's rapid economic development of the society, the accounting professional ethics related regulations issued in the early years has been lagging behind, accounting personnel professional ethics construction of exposed problems are also increasingly prominent. This paper will focus on the general situation of the current construction of accounting work ethic in China, and the present situation of accounting professional ethics. The cause of the status of occupational ethics; There are several ways in which accounting professional ethics is so important. This paper analyzes the causes of the problem of accounting personnel's professional ethics from the phenomenon of accounting profession moral surface to the internal reason. At its root, this requires the most effective and direct approach -finding and solving problems from the actual. The idea of this article is based on perfecting system and establishing sound accounting law and regulation system. Strengthen the accounting staff professional ethics education; improve the regulatory system and improve the system of rewards and punishment; in the four aspects of creating a good professional ethics, we hope to find a way to deal with the missing phenomenon of accounting profession.

The meaning of morality itself, in a nutshell is people commonly known as the scheduled an ideological realm, in general, morality is a social formed in the continuous development of society, a job after a few generations or even dozens of generations under long time experience accumulation, booked a commonly known as the formation of certain terms, this is what we call the code of conduct and specifications. Morality is changed by the progress of the society, the change of people's perception, and the morality will not always be the same.

The first chapter is a review of the research background and research significance of the topic, as well as the relevant literature. Chapter ii describes the relevant aspects of accounting. Chapter 3 describes the present situation of the professional ethics of social accountants. Chapter 4 summarizes the reasons for the existing problems of accounting professional ethics; The article 5 describes the further improvement and strengthening of the construction of accounting professional ethics through laws and various mechanisms.

Key words: professional ethics; consciousness; system is not sound

目 录

1 绪论 1

1.1研究背景及研究意义 1

1.2研究思路 2

2 理论基础 3

2.1会计人员的职责 3

2.2职业道德的相关概念 3

2.2.1会计职业道德的含义 3

2.2.2会计职业道德的重要性 4

3 会计人员职业道德问题及现状 5

3.1当前会计职业道德存在的问题及现状 5

3.1.1会计职业道德意识淡薄 5

3.1.2会计人员追求私利、监守自盗 6

3.1.3违背准则、弄虚作假 7

3.2当前会计职业道德的潜在问题 7

4 会计人员职业道德现状形成的原因 8

4.1会计职业道德法律尚未建全 8

4.2会计人员职业道德意识薄弱 8

4.3政府监督体制不健全 9

4.4会计人员职业道德的客观环境需要改善 9

5 加强会计人员职业道德建设的对策 11

5.1完善制度、建立健全会计法律体系 11

5.2加强会计人员职业道德意识的教育 11

5.3健全监管体制、完善奖惩制度 12

5.4营造良好环境 12

结 论 14

致 谢 15

参考文献 16

1 绪论

1.1研究背景及研究意义

会计职业道德的存在和发展是社会活动所不可缺少的一部分，会计活动其实也就是社会经济运行的一种表现，如果没有会计职业道德那么会计市场的经济运行就会一片混乱，在这种鱼龙混杂的环境下，人们难以继续一切会计活动，市场经济也会在不停的社会纠纷中会导致不可估量的损失^[1]。

当社会有一定的会计职业道德规范时，那么一切会计活动将会井然有序，足以完成人们的基本生活需求，随着社会的不断进步、经济的快速发展，必须要不断调整会计职业道德规范以适应社会经济活动的需求。目前由于会计职业道德的不完善，会计人员处在市场经济的不良运行对会计人员道德观念的产生了极大地冲击、从业环境的恶劣对会计人员道德行为的不利影响、会计行业监管制度的缺失对会计人员管理不到位的大背景之下^[2]。这样的大背景给会计人员带来的影响何其巨大可想而知，而我们研究会计职业道德是用于改善这几个方面的问题的，还以会计行业一片净土。