浅议会计人员的职业道德.doc

摘要:会计行业作为市场经济活动的一个重要领域，主要提供会计信息或签证服务，其服务质量的好坏直接影响着经营者、投资人和社会公众的利益，进而影响着整个社会的经济秩序。会计职业道德是同会计人员的职业活动紧密联系的、具有自身职业特征的道德准则和行为规范的总和，是一般社会道德存会计人员职业生活中的特殊要求，带有明显的行业特征，是对财会工作实践中具有全局意义的基本道德关系的概括与反映。众所周知，毁德容易立德难，加强会计职业道德建设是摆在我们面前一项十分紧迫而重大的任务。本文结合实际，从会计职业道德基本概念入手，论述了我国会计职业道德的现状及存在的问题，探讨推进会计职业道德建设的途径，希望以此来净化我国会计职业道德上的污染，还社会一个纯净的经济往来空间。

关键词：会计，职业道德，现状，原因，对策

Abstract:Accounting Professional Ethics is the accounting officer should have made the moral norms to guide and restrain the accounting staff to correctly handle the accounting, is a non-mandatory to the role of social norms inner strength - and self-discipline. . Professional ethics is professional quality, work style and work discipline integrated. Accounting personnel should be in accordance with the requirements of professional ethics, consistently self-control and self-adjust to continuously improve the awareness and training. Accounting Professional Ethics of "honesty, personal integrity, adhere to guidelines, will not do cook the books", is the basic code of ethics for accountants. To ensure that accounting information is true, complete, strengthening economic management and financial management, increase economic efficiency and safeguard the socialist market economic order, has important practical significance. Accounting staff as the main bearer of accounting, its pros and cons of ethical standards and professional quality will directly affect the quality of accounting units. Establish a sound legal system for the management of accounting information, ensuring the health of China's socialist market economy and sustainable development. 

Key Words: accounting , professional ethics , current situation, causes and countermeasures

随着我国经济的发展,各种经济形式的出现,给企业的发展带来了无限的商机和收益,也给企业会计人员的工作带来机遇和挑战。在我国市场经济的发展过程中，出现许多由于会计人员的职业道德标准下滑而引发的违反会计职业道德的问题，造成了严重的后果。使会计行业面临着诚信危机。作为从事会计核算和财务管理的会计人员与企业的发展是息息相关,这就要求会计人员在不断学习新知识、解决新问题的同时,还要克服腐朽思想的诱惑,因此加强会计职业道德建设,提高会计人员素养,就显得尤为重要。首先，加强会计职业道德建设，能有效地提高会计人员的职业道德水平。其次，加强会计职业道德建设，是培养高素质人才的重要措施。再次，加强会计职业道德建设，有利于规范市场经济。最后，加强会计职业道德建设，有利于反腐倡廉进而有助于形成全社会廉政之风。