會(huì)計(jì)職業(yè)道德教育實(shí)施途徑研究

1、    會(huì)計(jì)職業(yè)道德教育實(shí)施途徑研究    畢業(yè)論文                 會(huì)計(jì)職業(yè)道德教育實(shí)施途徑研究 摘要： 會(huì)計(jì)職業(yè)道德教育是解決會(huì)計(jì)信息失真的主要途徑。本文針對(duì)信息失真嚴(yán)重而會(huì)計(jì)職業(yè)道德教育又弱化的現(xiàn)狀，分析會(huì)計(jì)職業(yè)道德教育的難點(diǎn)，從會(huì)計(jì)人員自身的角度和會(huì)計(jì)人員工作的社會(huì)環(huán)境兩個(gè)方面考慮會(huì)計(jì)職業(yè)道德教育實(shí)施困難所在的原因，進(jìn)而設(shè)計(jì)

2、出會(huì)計(jì)職業(yè)道德教育實(shí)施途徑應(yīng)從哪些方面入手，首先要完善道德教育內(nèi)容，其次主要是抓好前期教育，即會(huì)計(jì)學(xué)歷教育階段，再者對(duì)會(huì)計(jì)人員后繼教育也非常重要，不能只流于形式；同時(shí)，還要將會(huì)計(jì)職業(yè)道德教育推廣，對(duì)會(huì)計(jì)的直接、間接管理人員，會(huì)計(jì)師事務(wù)所人員、會(huì)計(jì)專業(yè)老師實(shí)行會(huì)計(jì)職業(yè)道德教育；最后，文中還提出加強(qiáng)自律教育和健全獎(jiǎng)勵(lì)懲罰機(jī)制兩種方法。自律教育包括自我認(rèn)識(shí)，自我體驗(yàn)，自我約束，自我改造。獎(jiǎng)勵(lì)懲罰機(jī)制包括提高獎(jiǎng)勵(lì)，加大懲罰力度，量化法律條文。只有這樣，會(huì)計(jì)職業(yè)道德教育才能得以實(shí)現(xiàn)，才能培育出具有1流專業(yè)技能和1流職業(yè)道德水平的合格的會(huì)計(jì)人員，從而抑制日益惡化的會(huì)計(jì)信息失真的現(xiàn)象。關(guān)鍵詞： 會(huì)計(jì)

3、0; 會(huì)計(jì)職業(yè)道德   道德教育     經(jīng)濟(jì)人   自律教育Implement professional ethic education research Abstract： The education of accounting professional ethics is the most important way to solve the accounting information fault. This paper analysis the difficult problems of the

4、 education of accounting professional ethics, On the base of pointing out the weak accounting information fault, weak education of accounting professional and the important of accounting professional ethics. Then analysis takes two aspects about the difficult, including the accountant themselves and

5、 their working environment in consideration. Then it designs how to take the accounting professional ethics into practice. Firstly, it is needed to develop further the content of accounting professional ethics, and the most important is managing pre-education better, in other words, we called degree

6、 education. Secondly, it is a good choice for the manager, public accountant and teacher of account to accept continue education. Also, this text advance the way of practice courage and practice punishment system and self-control education, self- control education. It is includes: self recognize, se

7、lf experience, self control, self changes; And the encourage and punish includes improve encourage, enlarge punish degree, measure the law. Only we do like that, can accounting professional ethics education cultivate the accountants who have the expertly skills and high professional ethic. Then, we

8、can control the more and more sick appearance of accounting information fault.Key words：  accountant  accounting professional ethics   education about ethics     the way of implement    economic people    self-control education

9、60; 目    錄引 言11、 會(huì)計(jì)職業(yè)道德教育弱化的現(xiàn)狀1（1） 會(huì)計(jì)職業(yè)道德教育觀念相對(duì)滯后1（2） 缺乏完整的會(huì)計(jì)職業(yè)道德教育課程體系  1（3） 會(huì)計(jì)職業(yè)道德教育范圍狹小2（4） 會(huì)計(jì)職業(yè)道德教育方式落后22、   會(huì)計(jì)職業(yè)道德教育實(shí)施的影響因素2（1） 環(huán)境壓力造成會(huì)計(jì)職業(yè)道德教育困難21. 文化環(huán)境影響22. 信用政策影響3（2） 經(jīng)濟(jì)學(xué)中的人性觀43、   會(huì)計(jì)職業(yè)道德教育實(shí)施途徑4（1） 深化會(huì)計(jì)職業(yè)道德教育內(nèi)容4(2)   完善會(huì)計(jì)專業(yè)學(xué)歷教育51.

10、60; 編寫規(guī)范職業(yè)道德教育教材 62.  在學(xué)生中開展會(huì)計(jì)職業(yè)道德教育活動(dòng) 7(3)   拓寬會(huì)計(jì)職業(yè)道德教育范疇71.  對(duì)直接領(lǐng)導(dǎo)人員實(shí)行會(huì)計(jì)職業(yè)道德教育 72.  對(duì)會(huì)計(jì)師事務(wù)所進(jìn)行會(huì)計(jì)職業(yè)道德教育 83.  對(duì)教師進(jìn)行會(huì)計(jì)職業(yè)道德教育 8（4）  加強(qiáng)自律教育 9（5）  健全獎(jiǎng)勵(lì)懲罰機(jī)制10結(jié)束語(yǔ)10 參考文獻(xiàn)11英文翻譯12 引  言會(huì)計(jì)信息失真的情形有兩種，1是過失性失真，正與會(huì)計(jì)人員職業(yè)道德相關(guān)，因?yàn)樨?zé)任心、技能、心理素質(zhì)均包括在職業(yè)道德中；2是故意性失真，除了單位負(fù)責(zé)人及由于“信息不對(duì)

11、稱”而難以發(fā)現(xiàn)業(yè)務(wù)經(jīng)辦人員提供虛假原始憑證外，其余就都與會(huì)計(jì)人員職業(yè)道德相關(guān)了。因此，必須提高會(huì)計(jì)人員的職業(yè)修養(yǎng)和素質(zhì)，規(guī)范會(huì)計(jì)職業(yè)道德。會(huì)計(jì)職業(yè)道德教育是進(jìn)行專業(yè)知識(shí)和技巧傳授的教育，特別著重進(jìn)行適應(yīng)社會(huì)發(fā)展和生產(chǎn)發(fā)展的操作能力的職業(yè)技術(shù)技能教育的同時(shí)也要進(jìn)行思想素質(zhì)、心理素質(zhì)、法制觀念等的教育，是解決會(huì)計(jì)信息失真的主要途徑。西方國(guó)家在市場(chǎng)經(jīng)濟(jì)發(fā)展過程中，付出了沉痛的代價(jià)才找到了“發(fā)展市場(chǎng)經(jīng)濟(jì)，加強(qiáng)倫理教育”的奧秘，近年來(lái)，美國(guó)，加拿大等市場(chǎng)經(jīng)濟(jì)發(fā)達(dá)的國(guó)家，出現(xiàn)了1個(gè)新動(dòng)向：即非常重視和加強(qiáng)倫理學(xué)的教學(xué)和研究，有的已經(jīng)把倫理思想滲透到各個(gè)領(lǐng)域。在我國(guó)“會(huì)計(jì)職業(yè)道德教育”雖則早已有之，但1直以來(lái)未受到過重視。但在會(huì)計(jì)信息失