毕业论文-会计职业道德的建设问题研究.doc

第11页 目 录一、我国会计职业道德现状分析 3（1） 会计职业道德存在的问题 3（2） 会计职业道德观念淡薄4（3） （三）会计职业道德教育问题4 （四）会计职业道德缺失的表现 4二、我国会计职业道德缺失的作用分析 5 （一）会计监督不力 5 （二）会计人员的素质有待提高 5三、我国会计职业中犯罪案例5四、提高会计职业道德的 8 （一）强化社会会计诚信的途径 8 （二）建立内部制度强化外部监管 8 （三）培育和完善会计人员职业道德 9 参考文献 11会计职业道德的建设问题研究【摘要】本文以会计职业道德理论框架为出发点，对会计职业道德的状况进行了简单的分析，并提出加快完善我国会计职业道德的规范体系，加强教育，强化内部制度，改进会计人员的管理体制，开展道德诚信教育，建立诚信档案，规范会计职业行为，从根本上解决会计职业道德缺失的问题。【关键词】会计人员; 职业道德；问题; 诚信教育；管理体制；激励约束体制前 言作为会计工作的主要承担着，会计队伍的整体素质对会计改革与发展起着举足轻重的作用。越来越壮大的会计队伍已经逐渐成为我国推进社会主义现代化建设中的一支重要力量，在促进经济发展、加强经济管理、维护经济秩序等各个方面都发挥着积极的作用。会计的重要性相信大家都明白，会计部门在各类企业中也成为最重要的部门之一。但是，随着改革开放和经济全球化的日益发展，会计视野的改革和发展也面临了巨大的挑战。如:会计制度意识浅薄、会计信息严重失真、会计理念新旧交错、会计服务水平滞后以及优秀的会计人才缺失等一系列的问题，这些与会计队伍建设的市场化、法制化、国际化方向显然不适应。因此，随着我国经济的不断发展，关注会计人员现状及未来发展趋势，由理论层面到法律层面，再到实物层面深入探究，建设一支高能力、高水平、高素质复合型会计队伍具有深远意义。1、 我国会计职业道德现状分析 （1） 会计职业道德存在的问题1. 会计道德教育情况不容乐观，大部分学校的会计专业没有设置会计职业道德课程或对学生进行相关教育。2. 从业人员对会计伦理的理解程度总体不高除了极少数人认为会计伦理“不重要，可忽略”和“不清楚”外，多数人承认伦理道德对企业有重要性，会计伦理道德的重要性得到共识，但对会计伦理的理解程度总体不高。3. 会计报表的可信没有达到应有的水平 对会计报表“几乎不相信”和“完全不相信”的占到了接近一半，足见会计从业人员对自己的职业信心不足，部分人已经对会计造假现象麻木，有认同的趋势，可见全面遵守会计职业道德面临很大的困难。4. 会计人员缺乏独立性，公司负责人的职业道德影响着会计人员遵守职业道德的情况，正常工作中，大部分人还是能有自觉遵守会计职业道德的意识，完全不遵守的只占一成，但是迫于上级压力的情况下，大部分会计人员都不遵守会计职业道德。（2） 会计职业道德观念淡薄不少会计人员缺乏职业理想和敬业精，总认为自己平时工作忙，事情多，不关注、不学习会计法规，更谈不上遵纪守法，依法办事了。有的会计人员思想上竟然没有会计职业道德的概念，对职业道德规范和政策法规似懂非懂，十分模糊。这是现实中会计职业道德思想基础的严重缺失。另外，在实际工作中折射出会计监督机制相当不完备。如单位内部审计作为国家监督体系的组成部分之一，但这种内部审计在有些单位完全是形式，基本上起不到监督的作用。而有关部门每年都要进行税收财务物价检查，因其经常性、规范性以及广度、深度、力度不够，也不能给单位内部会计监督提供有力支持，进而难以形成有效的监督机制。这在一定程度上助长了单位负责人和会计从业人员弄虚作假之风。（3） 会计职业道德教育问题 西方有种说法:“诚信是最好的竞争手段”。市场经济的基础和生命线的信用观念的认识依然十分淡薄。中国有句古话叫“无信不立”。但是目前国内做假的“沙尘暴”正大面积的侵蚀着会计整个行业的脚步和心灵。会计，已几乎从“经济警察” 蜕变成为造假者。另一方面，我国目前关于会计职业道德教育仅注重对准会计人员的培养，而对在职的会计工作者忽略了，从而在这些会计界的中坚身上，出现了断层会计职业道德是保证和促进会计活动达到预期目标的一中约束力量，但会计职业道德规范和人的其他道德品质一样，一般不可能自发形成，必须加以具体的引导的启发，进行持久的宣传和教育。因此，加强会计职业道德教育已势在必行。（四）会计职业道德缺失的表现1、 会计工作秩序混乱，会计基础不规范。 2、 会计信息失真严重，会计核算不真实、不完整。3、 利用现行会计法规不配套、不完善，对会计信息进行操纵调整，以达到偷漏国家税收，获取不义“经济利益”。4、 会计人员职业道德低下，任意弄虚作假。5、 会计监管体系不完善、不完备。2、 我国会计职业道德缺失作用分析（1） 会计监督不力1. 会计监督体系不完备,监督功能缺失。2. 会计系统缺乏监督职能和监督动力。3. 缺乏会计信息公开制度。（2） 会计人员的素质有待提高1. 会计工作是一项实践性很强的技术工作，财会人员既要掌握现代会计、财务、税法、金融、财政、计算机理论和技术，又要具有一定实践工作经验。一般而言，具有几年的财会实践工作经验，并取得一些会计资格证书，如注册会计师、ACCA、CGA的中高级会计人才，会成为市场上的“抢手货”。2. 学习能力和适应能力：随着市场的发展，企业财务会计电算化和ERP、MIS等系统的推广应用，对会计人员的学习能力和适应变化的能力提出了更高要求。适应能力包括用所学的理论知识适应实际工作情况的主动性，还包括能融洽地协调人际关系。3. 诚实、朴实、踏实：会计人员必须具备很好的品行，诚实做人、朴实本分、不慕虚荣。4. 细心谨慎：会计工作与数字为伍，工作内容很细微却往往责任重大，因此必须细心谨慎。5. 良好的沟通能力：会计部门一般是企业的一个综合性管理部门，要和企业内外方方面面的人接触，因此必须学会如何与别人沟通协调。良好的语言表达、逻辑思维和待人热情周到也是会计人员的基本素质要求。3、 我国会计职业中犯罪案（1） 台儿庄区农业银行后孟储蓄所原会计陈某某挪用公款案，陈在担任后孟储蓄所会计期间，通过吸收客户存款，采取“大头小尾”的方式入账，截留客户资金90余万元，供他们搞赢利活动，最后被法院判处无期徒刑。还有台儿庄区闫埠矿原财务科科长兼会计提某某贪污案、台儿庄区泥沟镇计生办原出纳员周华贪污案、台儿庄区涧头集镇农技站原会计刘某某贪污案、台儿庄区化肥厂原会计贾某某贪污案等等，他们大都在财务上采取收入不记账或者重复记账等手段，截留、侵吞公款，中饱私囊。另外主管财务的负责人和财务人员相勾结大肆侵吞国家资产的也不少见，例如，枣庄市造船厂原厂长蔡某某和该厂会计孙某合伙贪污案，他们相互勾结，随身携带单位公章、财务专用章，打着国有企业的旗号，大肆骗取银行信用，侵吞金融资产，供二人玩乐享受；台儿庄区农业发展银行行长赵某某、副行长孙某、魏某与本行会计科科长辛某相勾结，将我区粮食系统、棉花加工企业支付的上千万元利息，采取收入不记账或做假账的方法，将上千万元利息收入非法转出，用于违规购置（配置超标轿车）、私分、挥霍，给国家财产造成巨大损失。大量的这类案件告诉我们一个问题，财务人员及主管财务工作的负责人犯罪已不可忽视，特别是二者相勾结的犯罪，其危害性更大、国有资产被侵吞的可能性更大。（2） 如：目前我国上市公司会计信息质量的总体情况自1720年在英国发生世界上第一例上市公司会计舞弊案“南海公司”事件以来，会计信息的真实性问题就成为了投资人和债权人关注的核心问题之一。虽然在过去的二百多年里，由此催生的现代审计技术得到了很大的发展，同时世界各国也普遍建立和完善了财务会计准则，使会计信息的真实性有了很大的保障。但是，会计信息失真问题并未如投资人和债权人所希望的那样从根本上得到遏制。相反，上市公司会计信息严重失真的案件还时有发生。就在1985年出生的陈某，正是风华正茂的年龄，但她于去年6月被羁押了。随后，公诉机关以陈某犯职务侵占罪，于今年8月27日向法院提起公诉。法院依法组成合议庭，公开开庭审理此案，陈某到庭参加了诉讼。公诉机关指控，2004年2月至2006年5月期间，陈某利用其担任番禺区一电子厂财务会计，负责该厂员工工资计算和发放的职务之便，每月在工资表格合计栏上，加大几百元至几万元不等的金额。然后，陈某在交给银行划拨工资的工资划拨明细表上，以其弟弟和男朋友的名义虚设两个员工账户，使加大的金额划拨到自己的工资账户及弟弟、男友的账户上。经审计，两年期间，陈某加大工资额共计人民币782101元转入账户并占为己有，且用于日常消费。去年6月3日，该厂出纳员在打印银行清单时发现账单异常后，陈某即向电子厂领导交代侵占钱财的事实，并于次日到公安机关投案自首。公诉机关就其指控的事实提供了电子厂责任人的陈述、证人证言、辨认笔录、司法会计鉴定等证据。公诉机关认为，陈某无视国家法律，身为公司人员，利用职务上的便利，将本单位财物非法占为己有，数额巨大，其行为已触犯中华人民共和国刑法有关规定，构成职务侵占罪。庭审过程中，陈某承认控罪，没有辩解。经审理查明，2004年2月至2006年5月期间，陈某利用其担任电子厂财务会计，负责该厂员工工资计算和发放的职务之便，使加大的金额划拨到自己的工资账户及弟弟和男友的账户上。陈某加大工资额共计人民币782101元转入账户并占为己有。出纳员在打印银行清单时发现账单异常后，陈某即向该厂领导交代侵占事实，并投案自首。判刑并处没收财产2万元对于上述事实，陈某无异议，且有电子厂责任人的陈述、证人证言、抓获经过、扣押物品清单，以及银行出具的账户明细报表、电子厂企业法人营业执照、员工工资表等证据证实，足以认定。法院认为，根据法庭查明的事实和证据，足以证实公诉机关指控陈某的犯罪罪名成立。陈某无视国家法律，身为公司财务人员，利用职务上的便利，将本单位财物非法占为己有，数额巨大，其行为已构成职务侵占罪。鉴于陈某犯罪后自动投案，如实供述自己的罪行，是自首，可以减轻处罚。陈某于案发后主动退还全部赃款，有悔罪表现，可酌情从轻处罚并适用缓刑。依照中华人民共和国刑法等法规判决如下：判处陈某有期徒刑3年，缓刑5年，并处没收财产2万元。缓刑考验期限，均从判决确定之日起计算。没收财产2万元，应于判决发生法律效力之日起10日内上缴国库。4、 提高会计职业道德的建议（1） 强化社会会计诚信的途径1. 加强会计人员诚信教育：要组织会计人员有关会计职业道德教育，经常学习法律法规和制度，形成依法办事，自觉遵守的习惯。2. 健全和完善会计管理制度：会计管理制度要做到具体规范，尽力缩小会计可选择的范围，使会计管理制度具有较好超前性、稳定性和持续性。3. 加强对单位领导、会计人员诚信教育，提高会计队伍整体素质：目前，可以利用会计人员继续教育制度来强化会计人员诚信教育，建议扩大教育范围，单位主要领导也应参加会计诚信教育，以推进会计诚信化建设。4. 健全相关法律法规，加大惩处力度：修改、完善相关法律法规，对现行法律法规中一些责任和处罚不明确条款加以修改，增加对现实中出现而法律法规中没有明确的规定，要加强监督部门执法检查建设，做到执法必严、违法必究。加大惩处力度，严格财经纪律，要加大对造假者处罚力度，使得造假者付出代价远远大于其所得收益，才能有效地制止造假者肆意违反财经法规行为。5. 培育良好的会计诚信环境：要更好地建设会计诚信，必须努力创造良好的会计诚信氛围，培育会计诚信环境。（2） 建立内部体制强化外部监督我们应当建立内部体制强化外部监督，内部体制通过一整套严密规范的会计制度建设,加强会计人员的业务素质,增加单位负责人的会计责任和相应的法律责任,来保证由高级管理人员向外提供的会计信息的真实性和时效性。而且必须根据实际发生的经济业务事项进行会计核算,填制会计凭证,登记会计账簿,编制财务会计报告。 外部监督体系需要通过中介服务机构的审计和评估,来保证企业提供的会计报表数据的真实性和完整性。政府职能部门也是企业外部体系的重要组成部分,对于上市公司,其外部监督体系中还包括证券交易所和证监会,即需通过加强证券交易所的一线监管,来保证上市公司会计信息披露的充分、及时、规范;通过中介服务机构和证券交易所的工作,对会计信息的监督做到事前预防,同时加强证监会的全面监控能力,对出现的重点事件和重大情况进行迅速和有力的调查处理,涉及违规的,一经查实,要做出严厉的查处。（3） 培育和完善会计人员职业道德1. 健全法规制度强化监管，要结合我国实际情况，修改、完善相关法律和规章，对现有法律法规中一些责任和处罚不明确的条款加以修改，并增加对那些在现实中出现而法律法规中没有涉及的情况的规定。2. 净化会计环境诚信为本：会计人员不仅工作在会计领域，更生活在社会大环境中，其职业道德不可避免地要受到社会各种不良因素的影响和干扰。净化环境，不是光靠会计职业界的努力能做到的，而要依托于社会各方面的变革与协调，尤其是应与法律、各行各业的职业道德同步，才能建设好会计职业道德。3. 建立诚信档案跟踪问效，诚信档案包含的对象是我国所会计从业人员及其领导。具体记录的信息应包括四个方面，即基本信息、守信信息、提示信息和警示信息。4. 强化职业教育爱岗敬业，个人道德修养，一方面依靠自我教育，另一方面还要依靠社会教育来强化。一是要加强从业人员的法制教育。德治必须与法治联系起来，互相促进。要定期组织会计人员和相关领导人学习相关法律法规和制度，引导每个会计行为者自觉履行会计法的各项义务，积极承担自己应尽的社会责任，把权力和义务结合起来，树立把国家和人民利益放在首位而又充分尊重会计从业人员合法利益的利益观。二是要引导会计从业人员自省自律。切实增强从业人员自省、自律、自重意识是培育、提高道德素质的重要环节。5. 加大打击力度严正法纪，对于贪污腐败、违法乱纪、知情不举甚至同流合污等现象，除按规定予以一定的行政处罚外，严重的还可追究会计人员和相关人员的法律责任。一是对于恶意造假者，一定要加大处罚力度。二是尽快建立和完善市场退出机制。6. 建立轮岗制度会计委派：财政部制定的会计基础工作规范中规定：会计人员的工作岗位应当有计划地进行轮换。实行有计划的会计轮岗制度，有利于加强会计工作的内部监督，在会计机构内部形成换岗交接清查的内部检查和牵制机制，防止贪污腐化行为的出现；有利于提高全体会计人员的业务素质，使他（她）们能掌握多种岗位技能，促使本单位会计管理水平的整体提高；还有利于调动会计人员的工作积极性和创造性，通过接触不同内容和形式的业务岗位，激发会计人员创造和提出业务工作的新思路和新思想。参考文献1 张白玲：会计基本理论M.北京：中国财政经济出版社。2江苏省会计从业资格考试研究编审组。财经法规与会计职业道德M.北京：经济科学出版社，2008。3项怀诚：会计职业道德M.北京：人民出版社，2006。 4李海波：会计学原理M，立信会计出版社，2002。 5项怀诚：会计职业道德M，人民出版社，2003。您好，为你提供优秀的毕业论文参考资料，请您删除以下内容，O(_)O谢谢！A large group of tea merchants on camels and horses from Northwest Chinas Shaanxi province pass through a stop on the ancient Silk Road, Gansus Zhangye city during their journey to Kazakhstan, May 5, 2015. The caravan, consisting of more than 100 camels, three horse-drawn carriages and four support vehicles, started the trip from Jingyang county in Shaanxi on Sept 19, 2014. It will pass through Gansu province and Xinjiang Uygur autonomous region, and finally arrive in Almaty, formerly known as Alma-Ata, the largest city in Kazakhstan, and Dungan in Zhambyl province. The trip will cover about 15,000 kilometers and take the caravan more than one year to complete. The caravan is expected to return to Jingyang in March 2016. Then they will come back, carrying specialty products from Kazakhstan A small art troupe founded six decades ago has grown into a household name in the Inner Mongolia autonomous region. In the 1950s, Ulan Muqir Art Troupe was created by nine young musicians, who toured remote villages on horses and performed traditional Mongolian music and dances for nomadic families. The 54-year-old was born in Tongliao, in eastern Inner Mongolia and joined the troupe in 1975.He says there are 74 branch troupes across Inner Mongolia and actors give around 100 shows every year to local nomadic people. I can still recall the days when I toured with the troupe in the early 80s. We sat on the back of pickup trucks for hours. The sky was blue, and we couldnt help but sing the folk songs, Nasun says. The vastness of Inner Mongolia and the lack of entertainment options for people living there, made their lives lonely. The nomadic people were very excited about our visits, Nasun recalls. We didnt have a formal stage. The audience just sat on the grass. Usually, the performances became a big party with local people joining in. For him, the rewarding part about touring isnt just about sharing art with nomadic families but also about gaining inspiration for the music and dance. Ulan Muqir literally translates as red burgeon, and todays performers of the troupe still tour the regions villages and entertain nomadic families, but their fame has spread around the world. On May 16 and 17, nearly 100 singers and dancers from the troupe performed at Beijings Poly Theater. Their show, titled Ulan Muqir on the Grassland, depicted the history and development of the art troupe. Being from the region allowed me to embrace the culture of Inner Mongolia and being a member of the troupe showed me where I belonged, Nasun, the art troupes president, who is also a renowned tenor, tells China Daily. During a tour in 1985, he went to a village and met an elderly local man, who told him a story about his friendship with a solider from Shenyang, capital of Northeast Chinas Liaoning province, decades ago. The solider gave the old man a handmade saddle when they bid farewell. The story inspired Nasun to write Carved Saddle, a song that later became one of his most popular numbers. Now, every year, Nasun recruits young singers and dancers for the troupe. The troupe has also designed a new repertoire, which is mostly based on the daily lives of Mongolian people, especially the lives of nomadic families, and has combined contemporary musical elements with folk songs of the region. Haimu, a 25-year-old khoomei (a local variant of overtone singing) singer, joined the troupe three years ago. Along with a six-member band, he performs fast songs and soft ones that he writesall while playing the horse-head fiddle.Although I learned the piano since childhood and grew up listening to various kinds of music, to me, the folk music of Inner Mongolia is the root, he says. Performing in remote villages is pleasant. I feel at home on the boundless grasslands, and the warm people there make me feel fulfilled. The first round of spring auction season in Beijing ended last week, but it failed to create much spring in the art market. Although two pieces of Chinese painting fetched more than 100 million yuan, the decline in trading volume and sale rate showed a downturn this year. In the “Grand View: Chinese Painting Highlight” session at China Guardian 2015 spring auctions, Pan Tianshous representative work Eagle, Rock and Flora hit a record auction price of 279 million yuan, while Li Kerans masterwork Jinggang Mountain fetched 126.5 million yuan, an unexpected high in recent years. However, the trading volume fells to 1.87 billion yuan from 2.22 billion yuan in the same period the year before. The Huangchen 2015 Spring Auctions, which recorded 42.5 million yuan in total sales, experienced the same. The section number went down to 5 from 12 compared to last year. According to expert Shao Jianwu, the art market did not attract much excitement this year due to the booming stock market and the persistent problems of forgery and fake deals. The two pieces of Chinese painting notched up high price this spring due to their own value not due to a revival in the market. The successful transaction of two works with a hammer price of more than 100 million yuan once again confirms that valuable and rare works of high quality always earn the long-lasting high price. Chinese painting and calligraphy is still the pillar of the market. However, the overall sales rate has dropped slightly, which reflects the demand for the ordinary auction goods has weakened,” said the president of China Guardians Hu Yanyan. Besides, the entry of new buyers also makes certain changes to the direction of purchasing. In a word, the overall market trend is very unpredictable. Although China Guardian 2015 Spring Auctions has achieved remarkable results, it does not mean that the market has walked out of the predicament. We still have to wait for the big economic boom to invigorate the art market.” Even so, the hot pursuit of some special items appeared this spring. A special session of China Guardian Spring Auctions titled “Fine GiltBronze Buddhist Images” achieved a great deal with total sales volume of 41.89 million yuan and 92 percent sale rate. The 5th Shamar Rinpoche Statue from 16-17th century of Tibet was sold for 5.06 million yuan. The Beijing Chengxuan Auctions featured almost 2,800 items of coins and stamps in three sessions with good sale rate. The Huachen Auctions also set a special session of photographs under the condition of large-scale decline of auction sessions. There was a palpable dull thud of disappointment that accompanied the return of the imperial entourage of Zhen Huan to her homeland. It followed a couple years of hushed excitement as Chinese fans were fed tidbits about their proud concubine who was supposed to conquer the high ground of the North American market. Zhen Huan is, of course, the title character of The Legend of Zhen Huan, a 2011 television series that swept China off its feet and later took other Asian countries by storm. Two years ago, it was reported that HBO, a premium cable service headquartered in the United States, was going to air it in North America after some modification. Now, a condensed version that provides English subtitles but no dubbing has finally been made available on Netflix for online streaming. This version, highly anticipated as a milestone in Chinas cultural foray overseas, has been widely panned by its home audience. Retitled Empresses in the Palace, the American version has been shortened from its original 76 episodes at 45 minutes each, to six 90-minute episodes. The quick pacing threw off many native viewers, who are accustomed to a more leisurely daytime-soap-style narrative rhythm. (Chinese TV stations would run two or three episodes every day.) I did not finish the full-length version and found the truncated one not difficult to follow. Whats lost, I believe, are the interesting setups and pauses that illuminate the Chinese art of storytelling. Much of the plot is still there. It is the flavor that was sacrificed. The American edition uses the framework of the Empress Dowager in her senior years reminiscing at the beginning and the end of each episode, hinting at whats to come and recapping the key points. This device, not used in the original, is culturally understandable but artistically mediocre. What puzzles me is the two new songs for the opening and end credits. They were written in English, but sung by Chinese with an uncomfortable accent. They were obviously designed to appeal to an English-speaking base, but do not jibe with the Chinese dialogue. Speaking of the dialogue, the English translation, picked apart by some Chinese, is too literal for my taste. I can imagine a typical American hit by a flurry of royal ranks, addresses and greetings, even multiple names and titles for the same person. The first half hour must be a swamp to wade through, very much like my experience of getting through a Tolstoy tome with its endless inflections of names transliterated into lengthy Chinese. I see the choice of verbatim translation as an effort for conveying exotica. It is fairly competent, with no error that I could detect, but fails to rise above words or capture the essence of the language. A cultural product usually crosses over to a foreign territory first by an emphasis on the commonalities. But whether inside or outside China, the temptation to sell it for the differences is just too great. Sure, the sumptuous sets and costumes are a big attraction, but the narrative technique has becomehow shall I put it?a bit anglicized, which is necessary for cultural export. Judging by the responses, this legend, which, contrary to the claim of the English trailer, is totally fictitious, has departed from China but not yet landed on American shores. I am a big fan of Ralph Waldo Emersons essay titled Self-Reliance. If youve not yet read it, I strongly encourage you to do so. In this essay, the venerable Emerson talks about eschewing the trappings of society and finding ones own path. He urges the reader to find rectitude and lead a moral life. He professes that, only by being self reliant, as opposed to relying on the government and being dictated to by society, can one begin leading a decent and purposeful life. He avers that such a life is the only life worth living. I agree with him. This essay was written during a time of social upheaval in America, and it is rather odd that Emerson authored it, as he was a part of the upper crust of society at the time. It just so happened that he looked around him, at the indolence and the wantonness of the people in his circle; he wondered how in the world he came to belong there. Indeed his penning and publishing this essay caused his e