会计职业道德建设的问题与对策

本科论文摘要会计是我国企业中的重要职位，对于企业的盈利以及可持续发展都有重要的意义，如果企业的会计缺失诚信，在会计工作中弄虚作假，会影响企业的持续发展，也会影响我国金融行业的整体稳定。因此，加强会计人员的职业道德建设对于我国资本市场发展十分重要。因此，本文以会计职业道德作为研究对象。首先，对会计职业道德概念，特性以及含义等进行分析，为后续的研究奠定理论基础。其次，对我国当前会计工作人员在工作的过程中存在的问题进行分析，指出存在会计内部控制建设薄弱，会计独立性不强以及会计法律法规不完善等问题，提出应该从强化民营企业会计基础工作，强化社会政府监督机构，提高企业会计人员职业素质以及推行诚信制度等方面来完善。最后以欣泰电气财务造假进行案例分析，指出财务人员造假的原因以及相应的启示，为其他公司提供借鉴。关键字：会计人员，职业道德，建设，问题，措施本科论文AbstractAccounting is an important position in Chinese enterprises,which is of great significanceto the profitability and sustainable development of enterprises.If the accounting of enterpriseslacks integrity and practices fraud in accounting work,it will affect the sustainabledevelopment of enterprises and the overall stability of China's financial industry.Therefore,strengthening the professional ethics of accountants is very important for the development ofChina's capital market.Therefore,this paper takes the accounting professional ethics as theresearch object.Firstly,the concept,characteristics and meanings of accounting professionalethics are analyzed to lay a theoretical foundation for the subsequent research.Secondly,forthe current work accounting personnel in the analysis of existing problems in the process,points out that the existing accounting internal control construction is weak,the accountingindependence is not strong and accounting problems such as imperfect laws and regulations,proposed should from strengthening accounting foundation work of private enterprises,strengthening social government watchdog,improve accounting personnel professionalquality and promoting enterprises to improve the credit system,etc.Finally,the financialfraud of xintai electric company is analyzed,and the reasons for the financial fraud and thecorresponding enlightenment are pointed out,so as to provide reference for other companies.Key words:accounting personnel;professional ethics;construction;problems;measures本科论文目录摘要.Abstract..2目录.引言…1会计职业道德相关理论基础研究...21.1会计职业道德含义.21.1.1会计职业道德是调整会计职业活动利益关系的手段21.1.2会计职业道德具有相对稳定性.21.2会计职业道德的特征..21.2.1原则性.…21.2.2无私性….21.2.3服务性31.2.4时代性…31.3民营企业的特殊性32会计人员职业道德建设管理存在的问题分析42.1企业内部管理问题分析..42.1.1企业会计基础工作薄弱…42.1.2企业内部控制建设薄弱：.42.1.3企业的会计独立性不强.42.2企业外部环境问题分析…52.2.1会计法律法规不健全52.2.2政府相关部门的监督与管理不力，相关处罚力度还不够强52.3会计人员自身素质问题分析..53加强会计人员职业道德建设管理的建议73.1完善企业内部管理体系..73.1.1强化民营企业会计的基础性工作73.1.2建立健全民营企业内部控制机制..83.1.3加强会计人员的诚信档案建设83.2健全企业外部管理体系…83.2.1强化社会政府监督机制.83.2.2推行诚信制度.93.3提升会计人员自身综合素质.93.3.1提高企业会计人员职业道德素质93.3.2以优化公司治理结构来提高会计人员职业道德建设管理10