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摘要：会计人员的职业道德问题是目前企业会计工作中面临的突出问题。随着经济全球化的发展和科学水平的提高，给企业发展带来了无限的商机和收益,同时会计人员的工作也面临着巨大的机遇和挑战。受利益等各方面的影响，企业会计人员的职业道德也接受着重大的考验。在众多经济信息中，会计信息占有举足轻重的地位，虚假的会计信息给社会、企业、个人造成了巨大的伤害,会计信息失真与职业道德密切相关。国家加强了有关法制建设，但并没有从根本上杜绝会计失真的现象。要想从根本上解决会计失真的问题，会计职业道德建设时非常重要的。论会计职业道德问题的主要目的是针对会计领域的不道德行为，希望从道德法律的角度找到一套适用于规范会计行为人的道德标准，并通过从信念上约束会计行为人不良的行为动机，以保证其行为结果——会计信息的质量。本文通过论述我国会计职业道德建设的现状及存在的问题，对会计职业道德滑坡的原因进行分析，进而提出一系列的解决措施，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。33056
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毕业论文关键词：会计人员 职业道德 现状 对策
Probing into the accounting occupation moral and related problems
Abstract：The problem of accounting personnel occupation morality is the current problems facing the enterprise accounting work.With the development of economic globalization and the development of science, has brought opportunities and unlimited income to enterprise development. At the same time accounting
The staff is also facing enormous challenges and opportunities. Affected by the interests of all aspects of the enterprise, accounting personnel occupation ethics also accepts a major test.In many economic information, accounting information plays play a decisive role position, false accounting information to the society, enterprise, inpidual caused great harm. Accounting information distortion and occupation moral is closely related. Countries to strengthen the legal system construction, but did not eliminate the accounting distortion phenomenon fundamentally. In order to solve the accounting problems fundamentally, accounting occupation moral construction is very important when. The main purpose of accounting occupation moral problems in accounting field of unethical behavior, hoping to find a suitable standard of accounting behavior moral ethical standards from legal perspective, and through faith from constraint on accounting behavior bad behavior motivation, in order to ensure the quality of accounting information -- as a result. This paper discusses the present situation of the construction of occupation moral accounting in our country and the existing problems, reasons of accounting occupation moral landslide is analyzed, and then put forward a series of measures, hoping to purify our accounting occupation moral pollution, but also a social pure economic exchanges space.
Key words:accountant; Occupation moral；Present situation；solutions
目录
绪 论 1
一、会计职业道德概述 2
（一）、会计职业道德的概念 2
（二）、会计职业道德的基本内容 2
1.爱岗敬业，忠于职守.2
2.熟悉法规，依法办事.2
3.廉洁奉公，不谋私利.2
4.实事求是，客观公正.3
5.精通业务，自强不息.3
6.改革创新，搞好服务.3
（三）、会计职业道德的基本特征 3