会计职业道德和诚信问题1

学科分类号：学生毕业作业（设计）开题报告题目会计职业道德和诚信问题设计小组学术论文组姓名XXX学号1234567890二级学院会计学院专业会计与审计年级2016级班级1班指导教师xxxxxx职称讲师2016年11月7日贵州工商职业学院教务处会计职业道德与诚信问题摘要：诚信问题是我国会计职业道德建设过程中备受大家关注的核心问题。诚实守信是我国会计职业道德规范的主要内容之一，也是会计人员从事会计工作过程中最重要的价值取向。然而在计划经济向市场经济的转型过程中，由于历史、现实等多种因素综合的影响，会计行业不断地出现诚信缺失现象，致使会计职业道德滑坡现象愈来愈严重。会计诚信缺失的原因主要有：政府诚信不足，市场内在缺陷，会计制度缺失，诚信意识淡薄，缺乏有效的监督违法成本过低等。会计诚信缺失的危害主要表现在：扰乱经济秩序，损害股东利益，降低政府权威，增加金融风险，恶化社会环境，侵害会计行业等。如何解决会计职业道德中的诚信缺失，首先，要加强政府诚信建设，建立健全社会诚信体系。政府诚信建设是建立健全社会诚信体系的关键。其次，要强化会计人员的责任意识和风险意识，如开展一些以诚信为主题的职业道德教育，强化企业内部积分问责制度等。最后，要强化诚信意识形成的道德心理机制和道德文化基础的研究，促进会计人员的道德自律。关键词：会职业道德诚信对策分析TheaccountingprofessionalethicsandintegrityAbstract:thegoodfaithproblemisintheprocessofChina'saccountingprofessionalethicsconstructionisthecoreproblemofattention.Honestyisoneofthemaincontentoftheaccountingprofessionalethicsinourcountry,alsoisintheprocessofaccountingpersonnelengagedinaccountingworkofthemostimportantvalueorientation.However,intheprocessofthetransformationofplannedeconomytomarketeconomy,duetotheinfluenceofhistory,realityandvariousfactors,accountingindustryconstantlyappearhonestyphenomenon,theaccountingprofessionalethicslandslidephenomenonmoreandmoreserious.Thelackofaccountingcredibilitymainlyinclude:governmentcreditisinsufficient,themarketintrinsicdefects,lackofaccountingsystem,thegoodfaithconsciousness,lackofeffectivesupervision,illegalcostislow.Theharmofaccountinghonestymainlydisplaysin:disturbanceofeconomicorderorharmtheinterestsoftheshareholders,reducethegovernment'sauthority,increasethefinancialrisk,worseningsocialenvironment,violationsoftheaccountingprofessionandsoon.Howtosolvetheaccountingprofessionalethics,lackofintegrityfirst,tostrengthentheconstructionofgovernmentcredit,establishasoundsocialcreditsystem.Thegovernmentcreditconstructionisthekeytoestablishasoundsocialcreditsystem.Second,muststrengthentheaccountingpersonnel'sresponsibilityconsciousnessandriskconsciousness,suchassomebythegoodfaithasthethemeofprofessionalethicseducation,strengthentheenterpriseinternalintegralaccountability,etc.Finally,tostrengthentheawarenessofgoodfaithformationmechanismofmoralpsychologyandmoralculturefoundationresearch,promotethemoralself-disciplineofaccountingpersonnel.Keywords:professionalethics;Thegoodfaith;Countermeasureanalysis1目录会计职业道德与诚信问题.............................................................................................................................2摘要：.............................................................................................................................................................2关键词：.........................................................................................................................................................2Abstract:.........................................................................................................................................................3第一章会计职业道德与诚信的关系...................................................................................................21.1诚信的伦理内涵及其理论特点...........................................................................................21.2会计职业道德的特点...........................................................................................................21.3会计职业道德的作用...........................................................................................................31.4诚信在会计职业道德中的核心地位与作用.........................................................................4第二章会计工作中职业道德现状分析...............................................................................................52.1会计信息失真..........................................................................................................................52.2财会人员监守自盗...............................................................................................................52.3会计法制观念淡薄...............................................................................................................6第三章会计职业道德失范的原因分析.............................................................................................73.1外部环境因素.......................................................................................................................73.2会计人员自身因素...............................................................................................................7第四章解决会计职业道德中诚信问题的途径.................................................................................94.1加强政府诚信建设，建立健全社会诚信体系.....................................................................94.2强化会计人员的责任意识和风险意识...............................................................................104.3强化诚信意识形成的道德文化基础的研究........................................................................10参考文献.......................................................................................................................................................12致谢...........................................................................................................................................................132第一章会计职业道德与诚信的关系1.1诚信的伦理内涵及其理论特点会