摘 要

随着世界经济的快速发展,会计行业在经济中的影响力越来越大。然而与此同时,会计职业道德却出现了诸多问题,给经济的健康稳定发展造成了一定影响，不真实信息会误导各类决策者，甚至会破坏市场正常运行机制。因此,有必要关注和重视会计行业的职业道德问题,并积极探寻解决方案。

本文的研究内容分为五部分，第一部分说明选题的目的及意义、国内外研究现状、研究内容与研究方法。第二部分在相关概念及理论分析的基础上，采用理论与实践相结合的方法从会计职业道德的含义、现状和作用入手，探讨会计职业道德的内容。第三部分阐述我国会计职业道德对会计行为、会计活动和会计信息的影响。第四部分主要从会计职业道德的教育、落实、法规体系和监督几方面阐述会计职业道德存在的问题。第五部分借鉴西方会计职业道德体系的先进理念，提出当代中国职业道德体系的建设思路、建设原则和架构。

研究结果表明：我国会计职业道德体系存在诸多问题，应尽快建立适合我国并具有较强实践性和可操作的会计职业道德体系，并将其运用于企业日常会计实践中，以提高会计核算水平。

本文的特色：综合运用文献分析、比较分析等方法，针对目前我国会计职业道德体系中存在的问题构建了一个适用的会计职业道德体系，以帮助提高会计管理水平。

关键词：会计；职业道德体系；保障机制；构建

ABSTRACT

With the rapid development of the world economy, the influence of accounting is growing. However, at the same time, accounting ethics has emerged a lot of problems, causing a certain impact, unreal information will mislead all kinds of decision makers, and even undermine the normal operation of the market mechanism. It is therefore necessary to pay attention to the ethical issues of the accounting profession, and to actively seek solutions.

The research content of this paper is divided into five parts. The first part explains the purpose and significance of the topic, the research status quo at home and abroad, the research content and the research method. On the basis of the related concepts and theoretical briefs, the second part discusses the connotation and current situation of accounting professional ethics from the combination of theory and practice, and discusses the contents of accounting professional ethics. The third part expounds the influence of accounting professional ethics on accounting behavior, accounting activities and accounting information. The fourth part mainly elaborates the existence of accounting professional ethics from the aspects of education, implementation, regulatory system and supervision of accounting professional ethics. The fifth part draws lessons from the advanced concept of western accounting professional ethics system, and puts forward the construction thought, construction principle and structure of contemporary Chinese professional ethics system.

The results show that there are many problems in the accounting professional ethics system in our country, and it should be established as soon as possible and has a strong practical and operational accounting ethics system, and apply it to the daily accounting practice of the enterprise in order to improve the accounting level.

The characteristics of this paper are the use of literature analysis, comparative analysis and other methods, for the current accounting professional ethics system in China to build a suitable accounting professional ethics system to help improve the level of accounting management.

Key words: Accounting;Professional ethics system;Safeguard mechanism;Construction

目 录

第1章 绪论 1

1.1 选题的目的及意义 1

1.2 国内外研究现状 1

1.3 研究内容与研究方法 2

第2章 会计职业道德概述 3

2.1 会计职业道德的含义及内容 3

2.2 会计职业道德的作用 3

2.3 会计职业道德的现状分析 4

第3章 我国会计职业道德对会计行为和会计信息的影响分析 6

3.1 会计职业道德对内部会计控制的影响分析 6

3.2 会计职业道德对会计行为的影响分析 6

3.3 会计职业道德对会计信息的影响分析 7

第4章 我国会计职业道德存在的问题 9

4.1 会计职业道德教育缺乏 9

4.2 会计职业道德落实不足 9

4.3 会计职业道德法规体系不健全 10

4.4 会计职业道德监督不力 10

第5章 会计职业道德体系的构建 11

5.1 会计职业道德体系的目标 11

5.2 会计职业道德体系的构建原则 11

5.3 会计职业道德体系的构成要素 12

5.4 会计职业道德体系的架构 13

5.5 会计职业道德体系落实的保障机制 14

结束语 17

参考文献 18

致谢 19

第1章 绪论

1.1 选题的目的及意义

改革开放后，经济的快速发展对市场经济有了巨大的影响，改变了中国经济的传统特征，伴随而来的是许多新形式的经济。市场主体不再是单一的企业，个体经济已成为市场的一部分，经济环境与经济的关系变得更加复杂。随着社会主义市场经济体制对会计工作环境面貌的建立，会计工作对我国经济的影响越来越大，此时对会计职业道德的需求就显得越来越明显了。