摘要：会计作为每个企业最重要的岗位之一，在市场经济中的作用十分重要。企业提供的会计信息是否真实、完整、准确，不仅影响政府和社会群众的判断与决策，更影响企业自身的经济管理工作是否有效运行。在改革开放三十多年后，中国社会主义市场经济蓬勃发展，GDP高速增长，但是会计职业道德问题愈发严重，财务造假、舞弊案层出不穷，从安然公司、安达信会计师事务所、银广夏、蓝田股份的财务舞弊案引发了社会对会计的信任危机。本文打算就会计职业道德问题阐述一番个人的观点，为会计职业道德建设出谋划策。本文主要分三大部分来研究会计职业道德问题：第一部分，阐述研究会计职业道德问题的意义；第二部分，分析会计7810
职业道德的现状与存在的问题，并结合具体的财务舞弊案例来分析职业道德问题的成因；第三部分提出解决会计职业道德问题的对策与建议。关键词： 会计职业道德 财务造假 规范 法律
Accounting ethical issues
Abstract：Accounting as one of the most important post in a market economy, the role is very important. Provide accounting information is true, complete and accurate not only affects the the masses of judgment and decision-making of the government and society, but also affect their own economic management of the effectiveness of running. After thirty years of reform and opening up, China's socialist market economy to flourish, the rapid growth in GDP, but the increasingly serious problem of accounting professional ethics, financial fraud, fraud after another, from Enron, Arthur Andersen, Inbank summer, Lam shares of financial fraud triggered a social crisis of confidence in the accounting. This paper intends to elaborate accounting ethical issues some personal point of view, to make plans for the accounting professional ethics construction. This paper mainly pided into three parts to study accounting ethical issues: the first part, explain the significance of the study of accountancy ethical issues; second part of the analysis of the status quo and existing problems of accounting ethics, combined with specific financial fraud cases to analyze the career moral causes of the problem; Section III presents the countermeasures and suggestions to solve the problem of accounting ethics.
KeyWords： Accounting Ethics； Financial fraud； Specification；Legal
目 录
引 言: 1
1. 研究会计职业道德问题的意义 2
1.1. 会计职业道德概述 2
1.1.1. 职业道德的概念 2
1.1.2. 会计职业道德的内容 2
1.2. 会计职业道德的作用 4
1.2.1. 会计职业道德是对会计法律制度的重要补充 4
1.2.2. 会计职业道德有助于确保会计人员遵纪守法 5
1.2.3. 会计职业道德有助于规范会计人员的行为 5
1.2.4. 会计职业道德有助于会计信息质量的提高 5
2. 会计职业道德的现状与存在的问题 6
2.1. 会计人员职业道德的现状 6
2.1.1. 会计数据不真实 6
2.1.2. 财务人员知法犯法，职业道德缺失 6
2.1.3. 单位领导授意，被动作假 6
2.1.4. 专业知识水平不高 7
2.2. 会计人员职业道德存在的问题 7
2.2.1. 缺乏敬业精神，职能作用发挥不充分 7 会计职业道德问题研究+文献综述:http://www.751com.cn/kuaiji/lunwen_5897.html