关于提高会计职业道德的分析.doc

摘要:任何事物都是在一定的环境条件下存在和发展的，作为人类重要实践活动之一的会计活动也不例外。失真的会计信息不仅会误导投资者与债权人，使其决策失误，而且会导致国有资产和财政收入的大量流失，扰乱国民经济宏观调控和市场经济秩序。高质量的会计信息是企业经营管理和科学决策的重要依据,是政府对国民经济进行宏观和微观管理的重要信息来源,也是投资者和证券市场不可缺少的信息资料。

　　　会计职业道德是会计人员从业最起码的行为准则和规范,职业道德一旦丧失,势必会造成会计信息严重失真,也必然将失去社会对会计的信任。会计人员违背职业道德的原因，既有会计人员本身的原因又有外部因素的影响，本文着重探讨会计环境对于会计人员职业道德的影响，从而提出加强会计人员职业道德建设的措施，如：加强教育，完善管理，提高技能等等，希望以此可以改善会计信息失真造成的质量不高的现状。

关键词：会计信息失真；会计职业道德；会计内部环境；会计外部环境

Abstract:Any thing exists and develops in the certain environmental condition, as one of most important practices, accounting is not exceptional. Not only the distorted accounting information can mislead the investor and the creditor, causes its decision error, but also can cause the state asset and the financial revenue outflow, harass the regulation of national economy macroeconomic and the order of market economy. The high quality of accounting information is an important basis for business management and scientific decision-making is an important source of information in the Government's macro-economic and micro-management. Investors and the securities market are also indispensable for information.

　　　The occupational moral of the accountant is public commitment that the accountant faces to the society. Once the occupational moral is lost, it will result in losing the information of the accountancy seriously, and losing the trust of the society to the accountants. Accounting environment can be divided into the external environment and internal environment. Through the analysis of some real cases against accounting officers ethical reasons, there are both the accounting staff and external factors.  Thereby strengthening the accounting professional ethics-building measures, such as: strengthening education, improve management, enhance skills, etc. And I hope to improve the quality of the accounting information. 

Key words: Distorted accounting information；the occupational moral of the accountant; Internal accounting environment; External accounting environment

　　　环境对会计人员的职业道德有影响,职业道德对环境的反作用也以一定方式进行着。我们不能忽略两者的互动研究。职业道德的建设能够促进和谐会计环境的日益完善，同时也直接关系到企业的会计信息质量的高低。由于新准则的颁布实施，消除了原先旧准则的一些弊端，在一定的程度上遏制了会计作假的行为，但这都是来自外部的制约因素，只有会计人员和企业的管理人员自身的素质得到提高，严格遵守国家的法律法规，并且不断学习提升自己的能力，才能使企业的整个财务管理水平和运营得到较大的提高，从而净化整个经济环境。使国家在一个稳定、健康的经济社会环境中发展。