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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 X X X 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 工商职业学院教务处 . .. . ..w.. 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的主要容之一，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，市场在缺陷，会计制度缺失，诚信意识淡薄，缺乏有效的监督成本过低等。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 . .. .

..w.. The accounting professional ethics and integrity Abstract: the good faith problem is in the process of China's accounting professional ethics construction is the core problem of attention. Honesty is one of the main content of the accounting professional ethics in our country, also is in the process of accounting personnel engaged in accounting work of the most important value orientation. However, in the process of the transformation of planned economy to market economy, due to the influence of history, reality and various factors, accounting industry constantly appear honesty phenomenon, the accounting professional ethics landslide phenomenon more and more serious. The lack of accounting credibility mainly include: government credit is insufficient, the market intrinsic defects, lack of accounting system, the good faith consciousness, lack of effective supervision, illegal cost is low. The harm of accounting honesty mainly displays in: disturbance of economic order or harm the interests of the shareholders, reduce the government's authority, increase the financial risk, worsening social environment, violations of the accounting profession and so on. . .. . ..w.. How to solve the accounting professional ethics, lack of integrity first, to strengthen the construction of government credit, establish a sound social credit system. The government credit construction is the key to establish a sound social credit system. Second, must strengthen the accounting personnel's responsibility consciousness and risk consciousness, such as some by the good faith as the theme of professional ethics education, strengthen the enterprise internal integral accountability, etc. Finally, to strengthen the awareness of good faith formation mechanism of moral psychology and moral culture foundation research, promote the moral self-discipline of accounting personnel. Keywords: professional ethics; The good faith; Countermeasure analysis . .. .

..w.. 目录 会计职业道德与诚信问题 .................................................................................................................. 2 摘要： ............................................................................................................................................... 2 关键词： ........................................................................................................................................... 2 Abstract:. ......................................................................................................................................... 3 第一章 会计职业道德与诚信的关系 .......................................................................................... 2

1.1 诚信的伦理涵及其理论特点 ....................................................................................... 2 1.2 会计职业道德的特点 .................................................................................................. 2 1.3 会计职业道德的作用 .................................................................................................. 3 1.4 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 ...................................................................................... 5 2.1会计信息失真 ............................................................................................................... 6 2.2 财会人员监守自盗 ..................................................................................................... 7 2.3 会计法制观念淡薄 ..................................................................................................... 7 第三章 会计职业道德失的原因分析 ........................................................................................ 8 3.1 外部环境因素 ............................................................................................................. 8 3.2 会计人员自身因素 ..................................................................................................... 9 第四章 解决会计职业道德中诚信问题的途径 ........................................................................ 10 4.1 加强政府诚信建设，建立健全社会诚信体系 ............................................................. 11 4.2 强化会计人员的责任意识和风险意识 ........................................................................ 12 4.3强化诚信意识形成的道德文化基础的研究 .................................................................. 13 参考文献 ......................................................................................................................................... 14 致 ................................................................................................................................................. 16