摘要：本文阐述了会计职业道德的基本概念、主要内容和会计职业道德的重要性，并以这些作为本文的切入点，诠释、剖析目前中国的会计职业道德的现状。本文针对当今社会中，会计行业内职业道德缺失的原因进行了多方面的剖析，解释了会计人员缺失会计职业道德对于市场经济、社会秩序的深远危害，得出加强建设会计职业道德有着十分重要意义的观点。同时，在了解了我国会计职业道德的现状和为什么会出现会计诚信危机原因的基础上，提出相对应的解决方案。希望通过增强对我国会计人员的会计职业道德教育；建立健全会计法规体系，加强社会舆论监督；完善内部控制制度，建立激励机制，强化内部管理体系。另外，高校需对学生加强会计职业道德素质培养，从加强会计诚信教育到让学生多接触实务这些措施来使得会计环境能到净化。62119

毕业论文关键字：职业道德；现状；对比分析；道德建设

Research on the Construction of Accounting Ethics

Abstract: This paper describes the basic concepts of accounting professional ethics, the importance and the main content of the accounting professional ethics, and these as the starting point of this article, the interpretation, analysis of the current status of China's accounting professional ethics. In this paper, in today's society, the lack of professional ethics in the accounting profession of the reasons for the wide range of analysis, explained the absence of accounting personnel accounting professional ethics for the market economy, social order far-reaching harm come to strengthen the accounting professional ethics has very important significance the opinion of. Meanwhile, in the understanding of the present situation of the accounting professional ethics and integrity of the accounting basis Why is there cause of the crisis, we put forward the corresponding solutions. We hope to enhance our accounting staff accounting professional ethics education; establish and improve accounting regulations, strengthen social supervision by public opinion; perfect internal control system and establish an incentive mechanism, strengthen internal management system. In addition, college students need to strengthen the accounting professional ethics quality training, strengthening accounting integrity education to allow students to make contact with the accounting practices of such measures to the environment can purify.

Keywords: accounting ethics; status; comparative analysis; ethics construction

目 录

引 言 1

一、会计职业道德的基本理论概述 2

（一）会计职业道德的概念 2

（二）会计职业道德的主要内容 2

（三）会计职业道德的重要性 2

1、有利于规范会计人员的职业行为，提高工作效率 3

2、有助于保持和维护市场经济秩序 3

二、关于会计职业道德建设的调研 4

（一）调研目的 4

（二）调研数据和分析 4

三、我国会计职业道德的现状和产生偏差的原因 6

（一）结合调研结果和外部信息综合分析我国会计道德现状 6

1、部分会计人员监守自盗 6

2、企业提供不真实的会计信息 6

3、会计人员会计法制观念淡薄