摘 要

随着知识经济时代的到来，会计环境也变得日趋复杂。会计的职业道德由于现在会计环境的影响而发生了变化，相对的说，会计环境被会计职业道德的各个发面所影响着。由于受到内外部会计环境的影响，使得会计从业人员不能很好地履行会计职业道德。然而加强会计职业道德建设，提高会计诚信和会计公信力，净化会计执业环境，是当前会计界重要和紧迫的任务，因此需要有科学的会计信息标准、严格的法律制度和完善的监督机制才能认真履行会计法赋予的责任，不造假帐，提高会计的诚信度和公允度。在这个时候，改善会计工作的环境的工作是十分必要的，一个优秀的会计环境能够提升会计职业道德水平! 由于现代化社会工作分类的繁多和专业化程度的提高，会计人员面对的社会经济成分、组织形式、就业方式、利益关系和社会分配方式呈多样化的趋势，这昭示着会计职业的社会环境正日趋复杂。由上可见会计环境和会计职业道德两者之间相互连接，相互影响，本文将就会计环境与会计职业道德的内涵、关系及相互之间的影响作简要分析。

关键词：会计环境；会计职业道德；影响因素

On the Accounting Environment and Accounting Professional Ethics

ABSTRACT

With the arrival of knowledge economy, accounting circumstance has become more and more complicated. The professional ethics of accountants can be affected by current accounting circumstance. Relatively, accounting circumstance can also be influenced by every side of the professional ethics. The influence from both outside and inside the accounting circumstance will makes accountants unable to comply with their ethics. So it is important and urgent for current accounting field to strengthen the professional ethics construction of accountants, improve integrity and public trust of accounting and purify the accounting environment. On the purpose of holding of the duty from the accounting laws, avoiding false account and improving the integrity and fairness, scientific standards of accounting information, the strict law system and the thorough inspection system are essential. At that time, improving accounting circumstance can be very necessary, which is rather helpful for enhancing the professional ethics of accountants. Thanks to the diversity of current social work and the improvement of professionalization, the social economic components, organizations, patterns of employment, benefit relations and social distributions that accountants are facing tends to diversified, which means the social environment of accounting is becoming more complicated. Therefore, the circumstance and the professional ethics are connected and affected. This paper will make a brief analysis on the connotation, relation and affect of accounting circumstance professional ethics.

Key words：Accounting Environment；Professional Ethics of Accounting； Influence Factors;

目 录

1会计环境与会计职业道德 1

1.1会计环境与会计职业道德的定义 1

1.2会计环境与会计职业道德 1

1.3会计信息虚假不能只怪罪于会计职业道德 1

2我国会计职业道德的现状 1

2.1市场经济带来的利弊 4

2.2会计人员职业道德意识薄弱 5

2.3会计人员不遵守职业准则，弄虚作假 5

2.4为一己私利，贪赃枉法 6

2.5会计人员未接受足够的职业道德教育 6

2.6缺乏职业道德所造成的巨大丑闻 6

3影响会计职业道德的会计环境因素 8

3.1外部环境 8

3.2内部环境 10

4净化会计环境，提升会计职业道德 12

4.1改变目前的会计工作领导体制，赋予会计工作者独立性 12

4.2明确相关责任人的界定，加大对违纪、违法者的打击力度 12

4.3加强对会计信息的使用与控制 12

4.4开展会计职业道德教育，提高会计人员整体素质 12

结 论 14

致 谢 15

参考文献 16

1 会计环境与会计职业道德

1.1会计环境与会计职业道德的定义

会计环境是指会计赖以生存和发展的各种客观条件及发展状况，是会计所在的特殊发展阶段的客观外在环境和条件，它包括会计主体的内部环境和存在于会计主体外的外部环境^[1]。

会计人员职业道德是指会计人员在从事会计职业活动中应当遵循的会计职业行为规范；根据我国的《会计法》，各单位会计机构、会计人员的主要职责是“实行会计监督”和“进行会计核算”；作为《会计法》的主要执行者，会计人员既要对本单位及其领导人员负责，还要对社会公众利益负责，对法律负责^[2]。

1.2会计环境与会计职业道德