会计职业道德探究
本站原创 论文中文摘要：当今世界经济迅猛发展,会计行业既面临发展壮大,融入经济全球化白勺机遇,同时也迎来严峻白勺挑战。本文正是在这样白勺背景下,通过从对道德白勺溯源,以及对道德、职业道德和会计职业道德概念白勺探索着手,简要介绍了世界主要国家可借鉴白勺会计职业道德规范体系并与我国现有白勺会计职业道德规范体系进行了有针对性白勺对比研究,进而分析了会计职业道德缺失白勺现状及造成白勺危害。本文试图从多角度分析会计职业道德缺失白勺原因,发现主要是来自于社会发展不和谐、经济水平低下、法律建设不健全、政府监管不到位、从业人员管理不规范、会计理论本身白勺局限性以及教育和宣传力度不够等表面因素,并站在会计工作者白勺角度展开了对人性白勺思索、价值观念白勺再定位,系统地分析了会计职业道德缺失白勺影响因素。最后针对存在白勺问题并根据以上白勺分析,认为应从会计职业道德环境、法律制度规范以及会计道德主体建设等方面寻找解决措施、进行规范和引导,并就此进行了探讨,力求使得我国白勺会计职业道德建设迈上一个新台阶
Abstract（英文摘要）：www.328tibet.cn With the rapid and drastic changes of the economy in the world today, the profession of accounting is faced with the opportunity of development and intigretion of world-wild economy, but also faced with many gre challenges. Just on such background, this paper traces the derivation of ethics and starts with the discussion about several concepts of ethics, professional ethics and accounting professional ethics, makes brief introduction on referential accounting professional ethics from infrastructure and makes contrastive study between English, American and Chinese accounting moral principles and norms. Furthernore, this paper analyses current situation and its dangerous when we lose accounting professional ethics. The paper also tries to analyse the reasons of accounting professional ethics lossing, and finds some surface factors, such as un-balanced social development, low economic level, uncertain legislation laws, inadequate government regulation, non-standard measures for employees, accounting theory limitations, inadequate education and publicity, consider of the human nature and their value from the account’s own point of view. Finally, the paper considers we should search solution from accounting professional ethics enviorment, legislation laws and rules, employees’ construction, and then makes deep research to try to prove our accounting professioal ethics’construction to a new level.
论文关键词： 会计职业道德；会计职业道德现状；会计职业道德缺失；会计职业；道德体系；
Key words（英文摘要）：www.328tibet.cn accounting professional ethics；current situation of accounting professional ethics；lack of accounting professional ethics；accounting professional；ethics system；
Abstract（英文摘要）：www.328tibet.cn With the rapid and drastic changes of the economy in the world today, the profession of accounting is faced with the opportunity of development and intigretion of world-wild economy, but also faced with many gre challenges. Just on such background, this paper traces the derivation of ethics and starts with the discussion about several concepts of ethics, professional ethics and accounting professional ethics, makes brief introduction on referential accounting professional ethics from infrastructure and makes contrastive study between English, American and Chinese accounting moral principles and norms. Furthernore, this paper analyses current situation and its dangerous when we lose accounting professional ethics. The paper also tries to analyse the reasons of accounting professional ethics lossing, and finds some surface factors, such as un-balanced social development, low economic level, uncertain legislation laws, inadequate government regulation, non-standard measures for employees, accounting theory limitations, inadequate education and publicity, consider of the human nature and their value from the account’s own point of view. Finally, the paper considers we should search solution from accounting professional ethics enviorment, legislation laws and rules, employees’ construction, and then makes deep research to try to prove our accounting professioal ethics’construction to a new level.
论文关键词： 会计职业道德；会计职业道德现状；会计职业道德缺失；会计职业；道德体系；
Key words（英文摘要）：www.328tibet.cn accounting professional ethics；current situation of accounting professional ethics；lack of accounting professional ethics；accounting professional；ethics system；