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西安培华学院 本科毕业论文 (设计) 题目 论会计职业道德 摘 要 诚实是中华民族的优良传统和美德,也是会计职业道德的重要内容,文章从我国会计领域诚信失范分析入手,论述了树立会计诚信的意义及如何建立会计诚信机制。 加强会计职业道德建设,必须加强宣传教育,建立健全会计法规,监督机制,建立起爱岗敬业,忠于职守;熟悉法规,依法办事,实事求是,客观公正;廉洁奉公,不某私利;精通业务,自强不息;改革创新,搞好服务为内容的会计职业道德建设。 当前,我国出现了经济发展与道德进步“二律悖反”的困惑,一些人在追求经济利益的过程中丧失了道德观念,出现道德危机,导致了会计信息严重失真,假账盛行。本文在分析了我国会计职业道德失范的现状和原因的基础上,提出了完善我国会计职业道德失范的相关对策和对从事会计职业的进一步的相关继续教育。 关键词:会计职业道德诚实机制Abstract Honesty is the fine traditions of the Chinese nation and virtue, also is the important content of the accounting professional ethics, this article from the accounting field integrity anomie analysis, this paper discusses the significance of setting of accounting sincerity and how to establish the accounting honesty mechanism. To strengthen accounting professional ethics construction, we have to strengthen the propaganda education, establish and perfect accounting regulations and supervision mechanism. We have to establish these of the accounting professional ethics: cherish posts and devote wholeheartedly to work, be loyal to their duties, Familiar with the regulations, pursuant to law, seek truth from facts, be objective and fair, be honest in performing official duties, be not selfish, be proficient in business, strives constantly for self-improvement, be reform and innovative, do well in the service At present, our country has arisen economic development and the moral progress of two law against confusion. Some people lost the morality in the process of pursuing economic benefits, The moral crisis brought about serious distortion of accounting information and false accounts prevailing. Based on the status and reason of analysis of the accounting professional morals’ deficiency, the article putted forward the accounting professional morals relevant strategies and engaged in accountant occupational further relevant continue education. Keywords: accounting ethics honest accounting system status and causes of Professional Ethics Improving Policies 目 录 摘 要
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